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摘要：我國(guó)稅制為適應(yīng)入世的需要，按照WTO的有關(guān)規(guī)則進(jìn)行調(diào)整，而增值稅的調(diào)整主要是實(shí)行增值稅的轉(zhuǎn)型，即由生產(chǎn)型增值稅轉(zhuǎn)向消費(fèi)型增值稅。

本文是以增值稅的類型作為分析研究的對(duì)象，通過(guò)對(duì)我國(guó)目前實(shí)行的生產(chǎn)型增值稅的利弊分析，提出現(xiàn)階段實(shí)行消費(fèi)型增值稅的必需性，同時(shí)，結(jié)合我國(guó)目前的經(jīng)濟(jì)狀況，提出了消費(fèi)型增值稅運(yùn)行中應(yīng)注意的問(wèn)題。

本文首先對(duì)增值稅的概念予以解釋，對(duì)增值稅的三種類型即生產(chǎn)型增值稅、收入型增值稅和消費(fèi)型增值稅進(jìn)行對(duì)比分析。盡管在理論上，生產(chǎn)型增值稅不如消費(fèi)型增值稅優(yōu)越，但1994年我國(guó)生產(chǎn)型增值稅出臺(tái)是符合當(dāng)時(shí)國(guó)情的，有利于保證財(cái)政收入，消除惡性通貨膨脹，有利于擴(kuò)大就業(yè)。但我國(guó)生產(chǎn)型增值稅的諸多弊端漸漸暴露，諸如不利于鼓勵(lì)企業(yè)擴(kuò)大投資，會(huì)導(dǎo)致重復(fù)征稅，加重企業(yè)的稅收負(fù)擔(dān)，不利于我國(guó)產(chǎn)品與外國(guó)產(chǎn)品競(jìng)爭(zhēng)等。鑒于生產(chǎn)型增值稅的缺陷及我國(guó)目前經(jīng)濟(jì)發(fā)展的需要，必須適時(shí)將生產(chǎn)型增值稅轉(zhuǎn)向消費(fèi)型增值稅，同時(shí)為彌補(bǔ)消費(fèi)型增值稅所導(dǎo)致的增值稅收入的銳減可采取以下方案：把原來(lái)的固定資產(chǎn)余額中所含的抵扣稅款分幾年攤銷，統(tǒng)一增值稅稅率，適當(dāng)開(kāi)征新稅。

關(guān)鍵詞:入世增值稅轉(zhuǎn)型

Abstract:InviewofrequirementsofentryintoWTO,thenationaltaxationsystemwillbeadjustedaccordingtotherelatedregulationofWTO.AmongwhichtheadjustmentofVATmainlyfocusesonthetransform,i.e.fromproductionVATtoconsumerVAT.

ThisessayhastakendifferenttypesofVATasresearchobject.ByanalyzingtheprosandconsoftheproductionVATcurrentlypracticedinChina,itraisedthenecessityofimplementingconsumerVATatthisstage.Meanwhile,itcallsforattentiontothepotentialproblemsbyoperationofconsumerVATinlinewithourcurrenteconomicsituation.

ThisessayfirstexplainsthedefinitionofVATandmakingcomparisonandanalysison3typesofVAT:ProductionVAT,IncomeVATandConsumerVAT.AlthoughtheoreticallyproductionVATislesssuperioroverconsumerVAT,thelaunchofitin1994isinaccordancewithoursituationatthattime.Itguaranteestherevenue,eliminatesmaligninflationandimprovesemploymentrate.However,itsnegativeeffectsshowgradually.Theseincludenotinfavorofencouragingexpansionininvestment,repetitivetaxation,greatertaxationburdenoverenterprises,notinfavorofdomesticproductsoveroverseas’competitors,etc.InviewoflimitationoftheproductionVATandtherequirementsofcurrenteconomicdevelopment,itisamusttotransferfromproductionVATtoconsumerVAT.MeanwhilethefollowingmeasurescanbetakentomakeupforthegreatshrinkageinVATrevenuecausedbytheimplementationofconsumerVAT:allocatingtherefundoffixedassetsbalancebyyears,unifyingVATtaxrate,abolishingpreviouslowtaxrate,imposingnewtaxationsadvisably.

Keyword：EntryintoWTO,VAT,Tran