论文部分内容阅读
改革开放30年来,增值税已经发展成为我国最大的税种,也是目前与我国经济联系最紧密、最具影响力的税种.然而,现行增值税是特定历史阶段的产物,税制改革不到位的各种矛盾随着我国市场经济体制的建立和发展逐步显现.面对金融危机的考验,增值税制度亟待进行全面而完整的改革.该文认为,目前在中国推行现代型增值税改革的条件已经成熟,改革时机已经到来,并对增值税的进一步整体改革提出了具体建议.“,”Value-added tax (VAT) has become the most significant tax item of China which holds the greatest impact on the Chinese economy over the past 30 years since the reform and opening-up. However, as a product of a definite historical period, current VAT system exposes various issues and contradictions along the construction and development of the market economy in China. Confronted with the global financial crisis, VAT system should be perfected overall. This paper deems that the time and conditions are ripe now for us to implement a modernized VAT system in China and corresponding concrete policy suggestions are also proposed by the paper.