增值税由生产型向消费型转变的探讨  

Discussion on the Change of Value-Added Tax from Productive to Consumptive

作　　者：王成艳[1] 鹿霜丽[1] 

机构地区：[1]滨州职业学院,山东滨州256624

出　　处：《河北职业技术学院学报》2004年第2期67-69,共3页Journal of Hebei Polytechnic

摘　　要：消费型增值税与生产型增值税相比有着明显的优越性 ,因此必须尽快实现增值税转型。在增值税转型过程中可能会遇到诸如财政压力大、固定资产存量如何处理、发票管理难度加大、刺激外延式再生产等问题 ,为此要积极采取渐进式转型、扩大税基、重新认定纳税人、统一发票管理等措施 。Consumptive value-added tax has many obvious advantages comparing with productive value-added tax,so that we should realize the change of value-added tax as soon as possible. We may encounter problems such as large financial pressure,the deal with methods of stock of fixed assets,increasing difficulties in invoice management and stimulating extensive reproduction in the process of change,so that we should adapt gradual change mode,enlarging the tax basis,re-specifying taxpayers,unifying invoice management, to promote the smoothly change.

关 键 词：生产型增值税 消费型增值税 财政风险 税基 固定资产存量 发票管理 

分 类 号：F812.42[经济管理—财政学]