论增值税税制改革摘要增值税是目前流转税的一大税种,是我国财政收入的主要来源。但我国现行增值税,无论是在税制上,还是在征收管理方面,与理想的成熟型增值税相比,仍有较大差距。进一步深化我国增值税转型改革的出路在于适当降低税率，扩宽税基，适度放开抵扣标准和征收范围，实现生产型增值税向消费型增值税的真正转变。加快增值税的正式立法，提高法律级次并形成强有力的增值税相关保障机制正确应对组织增值税收入与结构性减税之间的矛盾，构建新型增值税体系。本文就此从增值税转型、扩大征收范围、完善纳税主体制度等方面建议对现行增值税制度进行改革和完善。关键词： 增值税税制转型 征收范围 经济增长AbstractVAT is a turnover tax, a tax, is the main source of China's fiscal revenue. China's current VAT tax system, or in the collection and management, compared with the ideal mature VAT, there is still a wide gap. Futher deepen the reform of China’s VAT is the proper way to cut tax rates, widening the tax base, moderate offset release standards and tax, to achieve production of value-added tax to consumption-type VAT real change. Speed up the official value-add tax legislation, improve the legal level meeting and the formation of strong value-added tax related to safeguard mechanism , the correct response organizations, value-added tax revenues and structural conflicts between tax cuts and build a new VAT system. Thereon from the VAT, to expand the scope of the collection, and improve the main tax system proposed to reform and improve the existing VAT system.Key words： VAT tax system restructuring Scope of the collection Economic growth目录绪论............................................................................................................21.我国增值税税制存在的问题及改革方向............................................31.1 存在问题的现象...........................................................................31.2 增值税转型改革的意义和必...
