增值税转型对我国制造业的影响摘要
随着我国社会主义市场经济的不断发展，生产型增值税不允许抵扣购进的固定资产，导致重复增税，不利于产业结构的调整与优化促进经济平稳快熟发展，同时，为应对国际金融危机对我国经济的影响，完善相关税收制度，提升我国企业在国际市场中的竞争力和风险应变能力，我国自2009年1月1日起全面实施增值税转型改革。本文通过理论分析和实证分析的方法探讨了增值税转型对我国制造业的影响，并对增值税转型存在的问题提出了政策建议。
关键词：增值税转型； 制造业； 影响
Transformation of value-added on the influence of China’manufacturing industry
ABSTRACT
Along with our country socialist market economy development, production value added tax not deducted purchases fixed assets, lead to repeat tax increases, go against the adjustment of industrial structure optimization and promote steady economic development to be ripe, at the same time, in response to the international financial crisis on our country's economic influence and perfect the relevant tax system, improve the our country business enterprise to the competitiveness of the international market and risk strain capacity. Our country since January 1, 2009 the full implementation of the transformation of value-added tax reform in this article, through the theoretical analysis and empirical analysis discusses the transformation of value-added tax on the influence of China's manufacturing industry, and the transformation of value-added tax issue of the policy Suggestions.
Key Words ：the VAT reform; Manufacturing Industry; influence
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