中國增值稅制度改革的思考.pdf

1、上海大學(xué)碩士學(xué)位論文中國增值稅制度改革的思考姓名：熊嶸申請學(xué)位級別：碩士專業(yè)：憲法學(xué)與行政法學(xué)指導(dǎo)教師：倪才龍20030501Ith。asbeenseveralyearssincethesuggestionofthe腳foITnfrefor／n1forValue—addedTaxfVAT)wasfirstputforwardinChinaWhileduetosomeseriOUSdivergenceintheissuesonwhethe

2、ritisnecessaryorpossibletoim霉ementSUChreformandhowtoachieveit，thereforrnhasnotbeenputIntopracticebynowConsequently。thisdissertationsystematicallyexplorestheissuesintheregardofthenecessitya11dfeasibilityofthereformandthec

3、oncretemeasuresofthisreform。Atthebeginningofthisdissertation，itattachsgreatvalueontheurgencyofthereforrflinChinaItisknowntoall血atourmacroeconomicsituationhasexperiencedprofoundchangessincewesucceededinintroducingVATsyste

4、mintothiscountryin1994。ThereforetheincompatibilitiesofVATwhichoriginallyhassomeflaws，withthedevelopmentofChina，seconomyhavebecomeincreasingiYapparentThecurrent煳丁runcounterfDthepurposeofthiskindoftaxandrefrainChina，secono

5、myfromdevelopingtoflhigherlevelUponthestressonthenecessityofN酞reformandmakinguseofthemethodologybothonlawandeconomy，thisdissertationtakestheviewthatChina，svATrefo肌shouldsticktotheprincipleof啪ciencypreferredandequityconsi

6、dered。Inrespectoffinance，thedissertationalsoprovidesfu玨evidencewiththereformonitssound恕a《b主l主鉀。Furthermore，itstandsforthecapabilityofthisreformtopromotecontinuingdevelopmentofbothChinasmacroandmicroeconomyBasedontheforeg

7、oingexpositiononthefeasibilityandprincipleofthisreformandwithauthor，sownopinion。thedissertationpaysmoreattentionontheconcretemeasuresandstepsofthisreformasfollows：Firsfly。ChinascurrentVATshouldrealizeitstransferfromgross

8、productvarianttoconsumptionvariantInordertoachievesuchtransfer，weshouldexploreindetailonthescopeofdeductiblecapitalgoodsandthepropertimeforsuchdeductionSecondly，wedbetterresetthecoverageofChinasVAT，duringwhichweshouldrat

9、ionallydesignthetaxablescopeandstepofresettingandanalysescertainspecialfieldsontheirtaxabilityThirdly。weshouldsimplifythecurrentstructureofVATrateThematerialmeasurescanbetakenas幻eliminateVATpreferences。whichcauseloweffic

10、iencyjand蓋定the蛸悠standardratealittleorkeeponitscurrentlevelFourthlythestructure《v^rsbearers。whichreversetheorderofimportance，shouldbereadjustedItissuggestedtocombinetheadministrafiOnofVATinvoicewiththatofaccountbooks。soas

11、toenhajlcetheefficiencyoftheadministrationofVATInaddition，thisdissertationalsoproposedcoordinafionfordealingwiththerelationshipbetween、j硪refoITIIandothertaxreformKeywords：efficiencypreference，consumptionvariantoftaxbasis