浅谈我国增值税转型改革

摘　　要

随着中国经济的发展和金融危机愈演愈烈，国务院决定，自2009年1月1日起，在全国所有行业范围内实施增值税转型改革，由生产型增值税转为消费型增值税。两种不同类型的增值税税制的替换，势必会对我国经济产生一定的影响。本文从增值税的含义与类型，本次改革的原因与改革的内容等方面进行了简要分析，并从正反两个方面探讨此次改革所带来的影响，并针对此次改革所产生的负面影响提出了“弥补财政缺口、提高劳动者技能和鼓励劳动者自主创业、恢复开征固定资产调节税以及适度扩大增值税征税范围等相应的政策建议，以供参考。

关键词：增值税改革；生产型增值税；消费型增值税
Discusses our country increment duty reforming
ABSTRACT

With the development of China's economy and financial crisis fiercer,decision of the state council, Since January 1,2009 onwards, All industries in the country to implement VAT reforms , from production-based value-added tax to consumption-type VAT.  Two different types of value added tax system replacement,  bound to have a certain impact on the economy.  This article from the increment duty meaning and the type, this reform reason and reform aspects and so on content has carried on the brief analysis, and discusses the influence from the pro and con two aspects which this reform brings, and  aimed at the negative influence which this reform produced to propose  "Make up the financial gap 、Improve worker skills and to encourage workers start their own businesses 、Restores begins levying taxes the fixed asset adjustment tax as well as the moderate expanded increment duty taxation scope and so on the corresponding policy suggested "，for reference．

Keywords： Increment duty reform； Production-type VAT；Consumption-type VAT

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