增值税有关问题研究

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XCLW178257 增值税有关问题研究

一、现行增值税存在的突出问题···································

㈠现行增值税征收范围带来的主要矛盾和问题·······················

1.增值税憎水范围过窄，人为的扭断了增值税管理链条···············

2.混合销售行为和兼营行为难以确认，导致国税和地税经常“打架” ··

㈡关于采用生产型增值税的缺陷和弊端·····························

1.生产型增值税未彻底解决重复增税的问题·························

2.生产型增值税不利于调整和优化产业结构·························

3.生产型增值税不利于我国产品在国际市场上竞争···················

二、增值税转型对企业的影响分析·································

㈠增值税转型对当期税负的影响···································

㈡增值税转型对利润及所得税的影响·······························

㈢增值税转型后的会计处理·······································

三、增值税转型改革的局限性·····································

㈠增值税转型短期救市的作用有限·································

㈡转型后增值税仍存在重复征税问题·······························

㈢转型改革未消除纳税时间界定的财务影响·························

四、实现增值税转型已成为历史的必然·····························

五、完善我国现行增值税的对策···································

㈠必须逐步扩大增值税的征收范围·································

㈡简化税制，改进征管，注重纳税人权益的保护·····················

㈢保持纳税时间界定基础的一致性·································

参考文献·······················································

内容摘要

随着经济的迅速发展，我国现行的增值税税制存在着两大突出问题，提出增值税的改革已刻不容缓。转换增值税的类型是我国增值税改革的必然趋势，消费型增值税将是增值税改革的最佳选择。改革应遵循渐进性原则，应逐步扩大增值税征收范围；如果急于求成，其结果将适得其反。

【关键字】：增值税转型；生产型增值税；消费型增值税；税负