增值税在我国始终属于第一大税种,在大多数年里收入额占到了全部税收的一半左右,保障了国家的财政收入。随着我国社会主义市场经济的深入发展,现行的增值税制全面转型,有利于减轻企业的税收负担,促进产业的升级更新。在这种经济背景下,本文论述了增值税转型的依据和对我国微观经济的影响,并提出了完善增值税转型的一些措施。 Value-added tax in our country has always been the largest tax, in most years the amount of revenue accounted for about half of all taxes to protect the country’s financial revenue. With the further development of the socialist market economy in our country, the current comprehensive transformation of the value-added tax system is conducive to reducing the tax burden on enterprises and promoting the upgrading and updating of industries. In this economic context, this article discusses the basis for the transformation of value-added tax and its impact on China’s micro-economy, and puts forward some measures to improve the transformation of value-added tax.