自2009年1月1日起,我国生产型增值税转变为消费型增值税,这是自企业所得税两税合并以来税制改革的一个新的阶段性突破。在这种背景下,正确认识增值税转型改革的前后变化极为重要,尤其是可能给社会经济所带来的一系列影响及应采取的对策均值得关注,对今后我国经济的可持续性发展具有深远影响。 Since January 1, 2009, China’s production value-added tax has been transformed into a consumer-oriented value-added tax. This is a new phase breakthrough in tax reform since the merger of the two taxes on enterprise income tax. In this context, it is extremely important to correctly understand the changes before and after the VAT reform. In particular, it is noteworthy that a series of possible impacts on socio-economy and countermeasures should be taken into consideration. This will have the following effects on the sustainable development of our economy in the future: deep influence.