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新修订的《中华人民共和国增值税暂行条例》的实施,标志着我国增值税由生产型向消费型转变的开始,但由于此次转型将导致政府财政收入的急剧下降,为减缓这一影响,在转型过程中增加了一些限制性的政策,导致我国增值税的转型并不彻底。同时,由于增值税在我国税制体系中的重要地位以及与所得税的密切联系,因此本文重点探讨增值税转型的政策调整以及转型过程中的涉税处理。
The implementation of the newly revised Provisional Regulations on Value-added Tax of the People’s Republic of China marks the beginning of the transformation of China’s value-added tax from a production-oriented economy to a consumer-oriented economy. However, this transition will result in a sharp decline in government revenue. To mitigate this impact, In the process of transition, some restrictive policies have been added, resulting in the incomplete transformation of China’s VAT. At the same time, due to the important status of value-added tax in China’s tax system and its close relationship with income tax, this article focuses on the policy adjustment of VAT transformation and the tax-related treatment in the process of transformation.