关于我国增值税转型问题的思考

摘要····································································1

第一章

一、引言······························································2

二、增值税转型的背景··················································2

三、增值税的概念及增值税的类型········································3

（一）增值税的概念····················································3

（二）增值税的类型····················································3

第二章、生产型增值税的主要弊端···········································4

一、不利于降低投资税负，影响经济增长··································4

二、 不利于促进产业结构调整及技术升级·································4

三、不利于提高国内产品的竞争力········································4

四、不利于公平内外资企业之间增值税税负······························· 4

五、不利于税收管理成本的降低········································· 4

第三章、增值税转型的影响·················································4

一、增值税转型对总体经济发展的影响····································4 

二、增值税转型对各级财政收入的影响····································4

三、增值税转型对进出口贸易的影响······································5

四、增值税转型对投资规模的影响········································5

五、增值税转型对产业结构调整的影响····································5

第四章

一、增值税转型后遇到的问题············································6

（一）、增值税的认识问题···············································6 

（二）、增值税转型后遇到的产能过剩问题·································6

二、针对增值税转型后遇到的问题的对策··································6

（一）、针对增值税的认识问题的对策·····································6 

（二）、针对增值税转型后遇到的产能过剩问题的对策·······················6

结束语····································································7

参考文献··································································8

摘要

2017年4月26日美国宣布有史以来最大的减税计划，特朗普将企业税一下子降低到15%的做法，已经令美国这方面的税率接近部分避税天堂。美国的这一做法无疑将挑起国际税务大战，日本、英国、印度等纷纷出台各自的减税政策。2017年12月5日国务院公布《国务院关于废止〈中华人民共和国营业税暂行条例〉和修改〈中华人民共和国增值税暂行条例〉的决定》，这意味着在我国实施了60多年的营业税正式退出了历史舞台，增值税的时代已经到来。随着营改增的全面深入，中国供给侧结构的环境有望进一步改善，新产业、新业态、新动能将加速集聚，从而整个经济积攒更多转型升级的动力。本文主要针对增值税转型改革方面进行思考和探究。

作为中国第一大税种，增值税在国民经济发展中有着十分重要的作用，然而生产型增值税,存在对固定资产重复征税的问题,加重了企业负担,严重阻碍了企业扩大投资,尤其是对资本有机构成较高行业加快技术进步有消极影响。消费型增值税,允许外购固定资产的已纳税金在当期一次性全部扣除,如此便可发挥增值税鼓励投资、加快设备更新、技术进步、增强企业创新活力的作用。可见,消费型增值税更能体现增值税的中性税收特征表明发展经济才是增加财政收入的根本途径，消费型增值税有利于促进区域经济协调发展。

本文第一章从增值税定义入手,通过理论铺垫,系统阐述增值税的概念、分类以及增值税转型的历史依据。第二章简要分析生产型增值税的主要弊端。第三章简述增值税转型所面临的各个方面的影响，第四章简述增值税在执行的过程中遇到的一些问题并提出相应的对策。最后阐述总结增值税转型改革的意义。

范文关键字：增值税、财政收入、转型、改革