摘要
增值税转型在东北地区试点两年多来,取得了诸多成绩,但也暴露出一些问题。如实行的改革适用范围过窄、抵扣方法不合理、退税过程的操作规程复杂等。在全国推广增值税转型受我国经济环境、财政状况、税收调节能力及就业压力的限制。现阶段,要继续加大在东北地区试点改革的力度和强度,进行全额抵扣,完善转型政策及调整税制结构。
The transformation of the value added tax which was experimented in northeastern China more than 2 yeats ago has achieved good performance. Yet some problems still lie in it. For example, its applied scale is too narrow, and the means of deduct is not reasonable and the procedure of drawback is very complex, etc. Limited by current economic environment, financial statement, tax adjusting capability and employment presssure, it is still not suitable to implement VAT too fast in national wide. But it is reasonable to contintue to strengten the experimental reform in northestern China, realize complete tax deduct, perferct transformation policy and adjust tax structure.
出处
《改革》
CSSCI
北大核心
2007年第12期42-47,共6页
Reform
关键词
增值税转型
生产型增值税
消费型增值税
the transformation of VAT, VAT of production, VAT of consumption
