有关增值税若干问题的探讨

增值税作为国家税法体系中的重要税种，对财政收入和国家经济的发展影响很大。1994年税收改革以来，我国一直实行生产型增值税。随着社会主义市场经济的发展，生产型增值税的弊端日益显现。从2009年1月1日起，我国在全国范围内实施增值税转型改革，将生产型增值税转变为消费型增值税。建立完善的增值税税制不仅包括增值税转型，也包括增值税的征收范围的调整。
本文在综合前人研究的基础上，首先介绍了增值税的产生、发展、含义和种类，并阐述了增值税转型的必要性和内容。其次深入分析了增值税转型对我国经济和对企业的影响,并根据增值税的实施情况，分析了增值税转型过程可能存在的问题，结合这些问题提出了解决对策。最后，简单地论述了营业税改征增值税和上海试点改革的情况。

关键词：增值税转型   影响   问题   营业税
Abstract
VAT as an important tax in our national tax system,it has very large influence to the financial revenue and the develop of state economy.Our country has been carried out production value-added tax since the tax reform in 1994.Along with the development of the socialist market economy,the abuses of produtive VAT is becoming increasingly obvious.As from 1 January 2009, in the context of national implementation of VAT reform is restructuring, to transform production-oriented value-added tax as a consumption-type value-added tax.The establishment of a VAT tax system includes not only the transformation of VAT,also including the range of adjustment of the VAT.
This article based on the comprehensive fromer research,firstly introduce the generation,development,meaning and types of VAT,and then expounds the necessity and the content of the transformation of VAT.Secondly, in-depth analysis of the transformation of VAT on the economy of our country and the influence to the enterprise. According to the situation of the implementation of the VAT, analysis the problems of VAT transformation process may exist, combination of these solutions to the issues raised. Finally,simply discusses the business tax reform VAT and the situation of the pilot reform in shanghai.

Key words:  The VAT reform;   Influence;    Problem;  Business tax

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