我国增值税转型的现实选择

近年来,我国税收事业迅速发展,然而,同西方发达国家相比还存在较大差距,随着经济的发展,我国现行税收制度暴露出的问题越来越多,也越来越突出。而西方消费型增值税制度的理论和实践已达到相当高的水平。社会主义市场经济要求增值税制度能适应中国加入WTO后经济形势的发展变化需要。实行先进的消费型增值税是我国税制改革的必然趋势,也是我国对外经济贸易企业应对国际竞争的有利条件,对我国依法治税和建设社会主义法制国家具有特别重要的意义。

The Practical Choice of Value-incrreasing Taxes in our Country

Since economic reforming and!opening,Our revenue has developed rapidly However,compared to some western developed countries,there still exits sharpe difference.With the development of our country's economy,more and more problems emerged in the current revenue system in our cauntry,and they has become more and more obvious.In contrast,in some western countries,the theory of consuming value-increasing taes has achieved fairly high degree.Socialism market economy demands that the system of value-increasing taxes should fit the demands of economic patterns developing and changing after China enters WTO.It is the inevitable trend for our country's fax system referm to practice advanced consuming value-increasint taxes.It is also the advantage for our foreign trade enterprises to take park in International competition.It is of specific significance for our county to pay faxes according to the laws and to build socialism law country.