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我国现行的生产型增值税制度存在较多的弊端 ,如不能有效体现公平税负、平等竞争的原则 ,对企业技术改造和设备更新具有抑制作用 ,不能适应国际竞争的需要等。为此 ,增值税的转型改革势在必行。现阶段我国应实行消费型增值税。
The existing system of production VAT in our country has many drawbacks. For example, it can not effectively reflect the principle of fair tax burden and equal competition, has an inhibitory effect on enterprise technological transformation and equipment renewal, and can not meet the needs of international competition. To this end, the VAT reform is imperative. At this stage, China should implement consumer value-added tax.