生产型增值税

1994年我国进行了分税制改革，选择了生产型增值税。

In 1994 China carried out reform of the tax system , select the production-type VAT .

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 .

我国现行生产型增值税存在问题及对策研究

The Problems of Current Productive VAT in Our Country and Countermeasures

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

生产型增值税转型：基本成效、存在问题与改进对策

Basic Results , Problems and Countermeasures of Productive Value-added Tax in Transition

完善生产型增值税

Improvement of Increment Tax of Productive Model

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 .

但随着经济社会的迅速发展，因生产型增值税存在重复征税的制度缺陷，不可避免地带来了诸多负面影响，现行生产型增值税法的诸多弊端日益凸现。

But with the rapid economic and social development , production VAT law inevitably brings a lot of the negative impact .

我国目前实行的生产型增值税已经不适应经济发展的需要。

The present GNP type of value added tax ( VAT ) can not be well adapted to our economic development .

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 .

我国现行生产型增值税已经暴露出种种弊端，不适应我国经济发展的进一步要求。

Nowadays , the exposed disadvantage of production type of VAT doesn t adapt to the requirements of economic development in China .

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 .

随着我国进入经济结构转型的关键时期，生产型增值税对技术密集型产业的抑制和对劳动密集型产业的客观促进，已经严重阻碍了我国的经济结构调整。

China enters an important period of economic restructuring , but the productive value-added tax system suppresses technology-intensive industries and promotes labour-intensive industries .

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 .

1994年我国税制改革选择了生产型增值税，对抑制投资膨胀，保证财政收入起到积极作用。

The election of VAT of production from 1994 tax reform plays an active role in restricting investment expansion and guaranteeing financial income .

我国推行的是生产型增值税，存在重复征税、导致企业决策扭曲、与产业政策目标相违背等问题。

China adopts production type VAT , which causes repeated taxation , inappropriate decision of enterprices and violation of the target of industrial policy .

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 .

生产型增值税实施十多年来，在减少盲目投资、抑制通货膨胀以及增加财政收入方面都发挥了重大的作用。

In the following more than 10 years , Production-based VAT played a significant role in reducing over-investment , curbing inflation and increasing government revenue .

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 ;

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 .

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 .

但随着国际国内经济形势的不断变化，当前实行的生产型增值税越来越不能适应经济发展的要求。

But with the constant international and domestic economic situations , the productive VAT that our country implements at present can 't meet the needs of economic development more and more .

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 .

考虑到当时投资膨胀，物价上涨，经济过热，财政赤字等问题，我国实行的是生产型增值税。

Considering the investment in swelling at that time , the price rise , the overheating of economy , the financial deficit , etc. , what our country implemented was productive value-added tax .

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 .

我国在2009年之前是少数实行生产型增值税的国家之一，因此对增值税转型影响的研究也主要发生在我国理论界，该部分对这些理论研究进行了概述。

Before 2009 , China was one of less countries who had implemented productive-type VAT . Thus , it also mostly existed in our country to research the effects on the transformation of VAT .

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 .