Research On Reformation Of Value-added Tax Revenue System Of Our Country

Based on explanation about value-added tax system, this paper analyzes the value-added tax burden in macroscopic and industries and defects of present value-added tax system of our country, then put forward the reformed scheme of value-added tax system of our country. Also this paper compares value-added tax system of foreign countries with ours and analyzes the value-added tax classifications used in detail, then points out the inadequacy of present value-added tax for production, and must execute of value-added tax for consumption and the measurement in converting into value-added tax for consumption. In the meantime, this paper gives suggestions on how to enlarge collection scope and how to improve value-added invoice management. The reformed scheme of value-added tax system in this paper will helps bring the lever adjustment of tax into play.