增值税有关问题研究

增值税有关问题研究

内容摘要：

增值税是对单位和个人生产经营过程中取得的增值额为课税对象征收的一种税。增值税的基本理论增值税起源于法国,是在20世纪中期现代商品经济条件下社会化大生产的产物，在其诞生以来短短60多年的时间里，就为世界上150余个国家所采用，并成为财政收入的大头。增值税分为三种类型：“生产型增值税”、“收入型增值税”和“消费型增值税”。三十年来，我国增值税经历了不平坦的改革历程：我国首先在1984年建立了具有中国特色的增值税；后来又在1994 年建立了规范的“生产型增值税”；进入新世纪后，从2004 年开始推行了增值税转型改革试点；我国自2009 年1 月1 日起在全国实施增值税转型改革。增值税虽然在我国开征时间仅30来年，目前已成为我国第一大税种，但由于我国特殊国情，就增值税税制在征管实践中带来了许多问题，纳税人税收违章、违法行为平凡发生。尽管我国采取了诸多措施，力图加强征管、堵塞漏洞，但都因为没有对税收制度本身进行进一步的完善，导致征管过程越来越复杂，征收成本越来越高，而征管质量并没有明显改观。目前我国增值税的改革已刻不容缓。转换增值税的类型是我国增值税改革的必然趋势，消费型增值税将是增值税改革的最佳选择。

关键词：增值税  营改增  改革  

                            

                目      录

前言······································································1

一、增值税理论和发展·······················································1

(一) 增值税的概念························································1

（二）我国增值税改革发展回顾·············································1

1.我国在1984年建立了具有中国特色的增值税·······························1

2.我国在1994 年建立了规范的“生产型增值税” ····························2

3.从2004 年开始推行了增值税转型改革试点································2

4.我国将2009 年1 月1 日起在全国实施增值税转型改革·····················2

（三）国内外增值税比较····················································2

1.欧盟国家增值税制度····················································2

2.亚洲国家的增值税制度··················································4

3.美洲国家增值税制度····················································5

二、我国增值税制度实施现状与存在问题······································6

(一)我国增值税实施现状···················································6

（二）现行增值税存在的突出问题············································6

1.征税范围较窄，管理上的漏洞较大········································6

2.管理制度不健全，涉税违法犯罪活动日益猖獗······························7

3.对固定资产存在重复征税现象············································7

4.日趋复杂的增值税税率，形成新的税负不平································7

三、对我国增值税制度改革的思考············································8

（一）扩大征税范围与现行营业税合理接轨····································8

（二）规范税收抵扣和减免，规避税收漏洞····································8

（三）合理设计并实施统一税率··············································8

（四）建立信息化的税收管理体制，强化税收征管······························8

参考文献··································································9