关于我国增值税税制的研究

摘  要

1994年我国开始实行增值税至今,增值税在我国筹集财政资金、加强宏观调控、促进资源高效配置等方面发挥了极大的积极作用。但增值税作为一个对经济交易活动的重要征税方式,在我国实施的这十几年来,所存在的问题暴露了增值税税制设计中存在的不足。鉴于此,本文试图通过分析我国增值税制度在实际运行中的状况,并综合国内学者以前的研究基础,以及借鉴国际增值税税制研究的理论现状和改革经验,对当前增值税税制中存在的问题及完善对策进行实证研究。

关键词  增值税税制；生产型增值税；消费型增值税；税制改革
Abstract

Since 1994, China began to implement a VAT so far, VAT has played a lot of positive effects in the mobilization of financial capital, strengthen macro-control in China, and promote the efficient allocation of resources. However, as an important mode of taxation on economic and trading activities in China for a dozen years, the VAT is detected some problems from the shortcomings of VAT tax system design. For this reason, I tried to analyze the situation of China's VAT system in actual operation, and synthesize pervious studies from domestic scholars, as well as use the theoretical status and experience in reform of the international VAT tax system for reference, to make an empirical research on improving countermeasures for the existing problem in VAT tax system.

Key words  VAT tax system  production VAT  consumption VAT  tax reform

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