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增值税制度变迁的动因在于增值税制度安排的非均衡,包括增值税制度安排内部的非均衡以及增值税制度安排与其外部环境之间的非均衡。增值税制度变迁的路径大致可分为四个阶段:改革开放初期的增值税先行先试阶段;与建立社会主义市场经济体制相适应的增值税实施阶段;增值税制度有限转型阶段;增值税制度的不断完善阶段。增值税制度变迁所产生的微观效应在于:生产性增值税向消费型增值税的变迁更真实反映企业固定资产账面价值。更加符合配比原则,使企业资产价值降低、市场竞争力增强。增值税制度变迁所产生的宏观效应在于:从长远来看增值税转型将对我国财政收入产生积极影响;增值税改革转型有利于我国产业结构的优化。
The motivation for the change of value-added tax system lies in the imbalance of the arrangement of value-added tax system, including the internal imbalance in the arrangement of value-added tax system and the imbalance between the arrangement of value-added tax system and its external environment. The path of change in the VAT system can be roughly divided into four stages: the first stage of the VAT trial in the early stage of reform and opening up; the implementation stage of the VAT that is compatible with the establishment of a socialist market economic system; the stage of the limited transformation of the VAT system; the VAT system The continuous improvement phase. The microscopic effect arising from the change of value-added tax system lies in the fact that the change of value-added tax to consumption-type VAT more truly reflects the book value of fixed assets of an enterprise. More in line with the principle of matching, so that the value of corporate assets to reduce the market competitiveness. The macroeconomic effect of the change in value-added tax system lies in: in the long run, the transformation of value-added tax will have a positive impact on China’s fiscal revenue; and the transformation of value-added tax reform will be conducive to the optimization of China’s industrial structure.