消费型增值税

特别是加入WTO以来，由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。

Especially after China getting into WTO , it is an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax .

消费型增值税的涵义与基本政策框架研究

The Connotation of Consumption Based VAT and Its Basic Policy Framework

东北实行消费型增值税中应注意的问题与对策

Problems and Countermeasures in Carrying out Consumption Type of VAT in Northeast

生产型增值税向消费型增值税转换势在必行

The Inevitability to Transform from Production-typed to Consumption-typed Value-added tax

进而最终实现向消费型增值税转变和与国际接轨。

And carry out the change of consumed VAT and meet to international custom .

生产型和消费型增值税转型分析

An Analysis on the Conversion of the Productive Added Value Tax into the Consumptive One

将生产型增值税改为消费型增值税；

Turning producing-type VAT to consumption-type VAT ;

收入型增值税不应是生产型增值税向消费型增值税转型的过渡阶段。

Revenue type is not the interim of the transition from production type to consumption type .

实行消费型增值税，促进企业设备更新与改造；

Carrying out the added-value tax of consumption to promote the renewal and reform of the business equipment ;

总之，消费型增值税是企业的理想选择。

In a word , it is consumption type value - added tax that is the ideal choice for enterprises .

本文的核心内容是我国由生产型增值税向消费型增值税转变的必要性。

In China , the production-oriented value-added tax that is carried out in1994 has not obviously adapted to the current economic situation .

消费型增值税能克服生产型增值税的缺点，是增值税转型的最终目标。

Consumption type of VAT can overcome the disadvantage of production type of VAT and become the final goal of VAT transition .

相比生产型增值税，消费型增值税存在很多优势，如可以刺激企业投资，减轻企业纳税负担等。

Compared with production-based VAT , consumption-based VAT has many advantages , such as stimulating investment , reducing the burden of enterprises .

从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。

From the view of optimizing the tax system , it is necessary to transfer present production type VAT to consumption type VAT .

增值税转型就是将现行的生产型增值税转为消费型增值税，也称作增值税改革。

VAT ( value-added tax ) transformation is the transformation of VAT from production to consumption-type , also known as value-added tax reform .

我国自1994年税制改革以来采用了生产型增值税，从2009年1月1日起改为消费型增值税。

Since the tax reform in 1994 , china had adopted production VAT , and shifted to consumption VAT on January 1st , 2009 .

通过对理论增值额的阐述，讨论了消费型增值税、收入型增值税、生产型增值税各自的特点，指出我国实行的生产型增值税是一种不彻底的增值税。

Adopting income value-added tax can make a steady transition from production value-added tax to consumption value-added tax , thus guarantee both the national revenue and eco-no.

降低有色矿山企业税费负担的途径：尽快实现生产型增值税向消费型增值税的转型；

In order to reduce this burden , the pattern of productive added-value tax changing into consumptive added-value tax should be realized as soon as possible ;

在资源型城市进行消费型增值税试点，促进其中的投资增长和企业的流入与发展。

And implementing consumption type VAT in resource-based cities as an experiment , to promote investment growth and firms ' moving in and development in such cities .

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。

This essay first explains the definition of VAT and making comparison and analysis on3 types of VAT : Production VAT , Income VAT and Consumer VAT .

该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。

Aiming at these problems , in this article , the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out .

实行消费型增值税可以减轻企业税负、有效提高企业的经营绩效，刺激加大企业的投资力度，推动企业进行技术改造以及升级。

Full implementation of the consumption-type VAT could reduce the tax burden , increase the profits , stimulate business investment will and encourage the technological transformation of enterprises .

企业外购生产用固定资产支付的增值税，按照抵扣政策不同分为消费型增值税、收入型增值税和生产型增值税；

The VAT ( Value Added Tax ) paid for fixed assets by enterprise used for production can be divided into consumption VAT , income VAT and production VAT .

按对外购固定资产处理方式的不同，增值税可以分为生产型增值税、收入型增值税和消费型增值税。

According to the difference of the treatment of the Purchased fixed assets , value added tax can be divided into production-based VAT , income-producing VAT and consumption-based VAT .

从发达国家的经验看，消费型增值税比生产型增值税具有明显的优越性，而且我国实行消费型增值税的条件已基本成熟。

From the developed countries through the Yan Kan , consumption-type VAT than the production-based value-added tax has obvious advantages , but also our country , consumption-type VAT conditions are basically ripe .

因此，应将我国现行生产型增值税改为消费型增值税，实行全面转型，一次到位，并做好相应的配套改革工作。

Accordingly , it is advisable to change the current productive added value tax to the consumptive one once for all , and some corresponding reforms should be conducted in the mean time .

从经济学视角看，增值税转型主要由生产型、收入型增值税向消费型增值税转变，更多地体现中性收入原则。

From the angle of economics , the transform of neutral tax revenue will be primarily transformed to consuming type from conducting type and revenue type so as to reflect neutral revenue principle .

为与经济运行状况相适应，2009年1月1日起，生产型增值税向消费型增值税的转变在全国全面铺开。

In conformity with economic operation conditions , it is fully under way that the productive value-added tax will be transformed into comsumption-based value-added tax in the whole country from January 1 of 2009 .

增值税改革的主要内容是对固定资产中所包含的增值税进项税额进行抵扣，实质是由生产型增值税向消费型增值税改革。

The main content of value-added tax reform is to touch buckle income tax contained in fixed assets , and its essence is the Conversion of the Productive Added Value Tax into the Consumptive One .

尤其，自2009年1月1日起，我国在全国范围内施行消费型增值税，允许外购固定资产的已纳增值税额从企业销售产品应纳税额中扣除。

In particular , since January 1 , 2009 , we have nationwide enforced the consumption-type VAT , and allows businesses to deduct the VAT which is contained in the purchased fixed assets in one time .