作为中国第一大税种的增值税,其全面转型方案正日渐明朗。据悉,财政部拟定的可能超过1000亿元减税规模的增值税全面转型方案,日前已上报国务院待批。该方案将使增值税从生产型向消费型全面转型,其最大亮点是全额抵扣、全行业转型,方案并建议于2009年1月1日起实施。这意味着,当前宏观形势为这一改革创造了良机,加速了 As the largest tax on China’s value-added tax, the overall transition program is increasingly clear. It is reported that the program of comprehensive transformation of value-added tax drafted by the Ministry of Finance that may exceed 100 billion yuan in scale of tax reduction has been submitted to the State Council for approval a few days ago. The program will make the VAT from production to consumer a comprehensive restructuring, the highlight of its full deduction, the entire industry restructuring, the program and the proposed implementation on January 1, 2009. This means that the current macroeconomic situation has created a good opportunity for this reform and accelerated it