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摘要：我國稅制為適應(yīng)入世的需要，按照WTO的有關(guān)規(guī)則進行調(diào)整，而增值稅的調(diào)整主要是實行增值稅的轉(zhuǎn)型，即由生產(chǎn)型增值稅轉(zhuǎn)向消費型增值稅。

本文是以增值稅的類型作為分析研究的對象，通過對我國目前實行的生產(chǎn)型增值稅的利弊分析，提出現(xiàn)階段實行消費型增值稅的必需性，同時，結(jié)合我國目前的經(jīng)濟狀況，提出了消費型增值稅運行中應(yīng)注意的問題。

本文首先對增值稅的概念予以解釋，對增值稅的三種類型即生產(chǎn)型增值稅、收入型增值稅和消費型增值稅進行對比分析。盡管在理論上，生產(chǎn)型增值稅不如消費型增值稅優(yōu)越，但1994年我國生產(chǎn)型增值稅出臺是符合當(dāng)時國情的，有利于保證財政收入，消除惡性通貨膨脹，有利于擴大就業(yè)。但我國生產(chǎn)型增值稅的諸多弊端漸漸暴露，諸如不利于鼓勵企業(yè)擴大投資，會導(dǎo)致重復(fù)征稅，加重企業(yè)的稅收負擔(dān)，不利于我國產(chǎn)品與外國產(chǎn)品競爭等。鑒于生產(chǎn)型增值稅的缺陷及我國目前經(jīng)濟發(fā)展的需要，必須適時將生產(chǎn)型增值稅轉(zhuǎn)向消費型增值稅，同時為彌補消費型增值稅所導(dǎo)致的增值稅收入的銳減可采取以下方案：把原來的固定資產(chǎn)余額中所含的抵扣稅款分幾年攤銷，統(tǒng)一增值稅稅率，適當(dāng)開征新稅。

關(guān)鍵詞:入世增值稅轉(zhuǎn)型

Abstract:InviewofrequirementsofentryintoWTO,thenationaltaxationsystemwillbeadjustedaccordingtotherelatedregulationofWTO.AmongwhichtheadjustmentofVATmainlyfocusesonthetransform,i.e.fromproductionVATtoconsumerVAT.

ThisessayhastakendifferenttypesofVATasresearchobject.ByanalyzingtheprosandconsoftheproductionVATcurrentlypracticedinChina,itraisedthenecessityofimplementingconsumerVATatthisstage.Meanwhile,itcallsforattentiontothepotentialproblemsbyoperationofconsumerVATinlinewithourcurrenteconomicsituation.

ThisessayfirstexplainsthedefinitionofVATandmakingcomparisonandanalysison3typesofVAT:ProductionVAT,IncomeVATandConsumerVAT.AlthoughtheoreticallyproductionVATislesssuperioroverconsumerVAT,thelaunchofitin1994isinaccordancewithoursituationatthattime.Itguaranteestherevenue,eliminatesmaligninflationandimprovesemploymentrate.However,itsnegativeeffectsshowgradually.Theseincludenotinfavorofencouragingexpansionininvestment,repetitivetaxation,greatertaxationburdenoverenterprises,notinfavorofdomesticproductsoveroverseas’competitors,etc.InviewoflimitationoftheproductionVATandtherequirementsofcurrenteconomicdevelopment,itisamusttotransferfromproductionVATtoconsumerVAT.MeanwhilethefollowingmeasurescanbetakentomakeupforthegreatshrinkageinVATrevenuecausedbytheimplementationofconsumerVAT:allocatingtherefundoffixedassetsbalancebyyears,unifyingVATtaxrate,abolishingpreviouslowtaxrate,imposingnewtaxationsadvisably.

Keyword：EntryintoWTO,VAT,Tran