Research On Transformation Of The Valve-added Taxation System In Our Country

The transformation of the value-added tax has been talked as a focus in the theory and affair circles all the time. After the taxation reform in 1994, we chose the productive value-added tax system. As we know, China's economy has entered the optimum period of better economic returns and growth quality since the reform and opening up, and this growth period lasted for several years. As a result various kinds of domestic demands grow vigorously, thus caused the big economic fluctuation. The inflation danger is more and more obvious.In order to give full play to the role of the taxation's function of adjustment and controlling, alleviate the pressure of the macro-economy, our country has chosen the productive value-added tax system. But as the market economic system in our country becoming perfect gradually, our domestic economy has implemented " soft-land" in 1996. The overheating economy phenomenon passed by already, however the macro-economy means to adjust and control the hot situation has not adjusted correspondingly. So the current value-added taxation system restricts the development of the economy, with all sorts of drawbacks exposed in current productive value-added tax system, it is very important realistically to study the transition of the value-added tax, and then to analyze the transition's integrated influence on our macro-economy and the taxation burden of enterprise.By deriving formulas and quantitative analysis, not seeing locally but from the overall situation and not static but from a dynamic view, the paper analyzes the inadaptability between the current model of valve-added tax in China and the macro-economy and the value-added tax burden of enterprise, and then draw the conclusion that the transformation of the value-added tax to value-added tax based on consumption will be so extremely beneficial to the newly situation.