我国增值税转型及实践中的问题探析  

Transformation of Value-added Tax in China and the Problems in Practice

作　　者：迟丽晶[1] 惠婷[2] 

机构地区：[1]吉林工程技术师范学院计划财务处,吉林长春130052 [2]中国建设银行吉林省分行资金结算处,吉林长春130061

出　　处：《吉林工程技术师范学院学报》2011年第11期48-49,共2页Journal of Jilin Engineering Normal University

摘　　要：20世纪80年代,我国在少数城市的个别行业进行了增值税试点运行,之后范围逐步扩大,2004年,增值税转型的试点改革在东北率先开始。2008年,《中华人民共和国增值税暂行条例》决定自2009年1月1日起,在全国所有地区和行业推行增值税转型改革,增值税正式由生产型转为消费型。本文从宏观及微观两个层面探讨这种转型所带来的问题及应对措施。At the beginning of 1980s,the value-added tax pilot in individual sectors of minority cities was carried out,and then gradually the scope was expanded.In 2004,the experimental unit reform of the transformation of value-added tax in Northeast China started.In 2008,＂The Provisional Regulations on Value-added Tax in People＇s Republic of China＂ decided to promote the reform of value-added tax in all regions and industries nationwide since January 1,2009 and value-added tax was transformed officially from production type to consumption type.The article,from macrocosmic and microcosmic levels,discusses the problems brought by this transformation and countermeasures.

关 键 词：增值税 转型 财政管理 

分 类 号：F230[经济管理—会计学]