积极财政政策下增值税转型的探讨  

Discussion on VAT Transformation under Positive Fiscal Policy

作　　者：徐荔[1] 吕晶[2] 

机构地区：[1]中共哈尔滨市委党校 [2]哈尔滨体育学院,黑龙江哈尔滨150008

出　　处：《商业经济》2009年第16期1-2,47,共3页Business & Economy

摘　　要：增值税转型,对于应对国际金融危机以及促进我国实体经济稳定发展,都有积极而重大的作用。也是实现公平税负、保护纳税人合法权益的充分体现,更是进一步鼓励资本性投资,促进企业技术更新和发展的重要举措。本次增值税转型主要针对第二产业的机器设备实施税前抵扣,从实际运行看,改革并不彻底,存在重复征税问题。在今后的改革中,应把增值税替代营业税列为增值税改革的重点。Vat transformation plays an active and important role on treating international financial crisis and promoting steady development of Chinese real economy. It is a sufficient reflection to realize fair taxation and protect tax payers＇ legal rights, and also an important measure to further encourage capital investment and promote technical reform and development of the enterprise. This vat transformation mainly focuses on deduction before taxation on machinery equipment of the secondary industry; in operation, however, the reform is not complete, existing double taxation. Hence, in future reform, we should put the key point of vat reform on business tax.

关 键 词：增值税内涵 增值税类型 增值税转型 

分 类 号：F810.422[经济管理—财政学]