浅谈入世后我国增值税的转型

摘 要：我国税制为适应入世的需要，按照WTO的有关规则进行调整，而增值税的调整主要是实行增值税的转型，即由生产型增值税转向消费型增值税。

本文是以增值税的类型作为分析研究的对象，通过对我国目前实行的生产型增值税的利弊分析，提出现阶段实行消费型增值税的必需性，同时，结合我国目前的经济状况，提出了消费型增值税运行中应注意的问题。

本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。尽管在理论上，生产型增值税不如消费型增值税优越，但1994年我国生产型增值税出台是符合当时国情的，有利于保证财政收入，消除恶性通货膨胀，有利于扩大就业。但我国生产型增值税的诸多弊端渐渐暴露，诸如不利于鼓励企业扩大投资，会导致重复征税，加重企业的税收负担，不利于我国产品与外国产品竞争等。鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

关键词: 入世 增值税 转型

Abstract: In view of requirements of entry into WTO, the national taxation system will be adjusted according to the related regulation of WTO. Among which the adjustment of VAT mainly focuses on the transform, i.e. from production VAT to consumer VAT.

This essay has taken different types of VAT as research object. By analyzing the pros and cons of the production VAT currently practiced in China, it raised the necessity of implementing consumer VAT at this stage. Meanwhile, it calls for attention to the potential problems by operation of consumer VAT in line with our current economic situation.

This essay first explains the definition of VAT and making comparison and analysis on 3 types of VAT: Production VAT, Income VAT and Consumer VAT. Although theoretically production VAT is less superior over consumer VAT, the launch of it in 1994 is in accordance with our situation at that time. It guarantees the revenue, eliminates malign inflation and improves employment rate. However, its negative effects show gradually. These include not in favor of encouraging expansion in investment, repetitive taxation, greater taxation burden over enterprises, not in favor of domestic products over overseas’ competitors, etc. In view of limitation of the production VAT and the requirements of current economic development, it is a must to transfer from production VAT to consumer VAT. Meanwhile the following measures can be taken to make up for the great shrinkage in VAT revenue caused by the implementation of consumer VAT: allocating the refund of fixed assets balance by years, unifying VAT tax rate, abolishing previous low tax rate, imposing new taxations advisably.

Keyword： Entry into WTO , VAT, Tran