The Research Of VAT Type's Transition Of Our Courtry

Our country set up a set of comparatively intact systerms in 1994,guaranteed the fiscal revenues of our country increase fast,have brought about an advance in stability pf economy.But with the constant international and domestic economic situations,the productive VAT that our country implements at present can't meet the needs of economic development more and more.October 2004,our country carry on the pilot project of the reform of VAT type's transition in three provinces and one city in the northeast of China,for purpose of accumulating experience and exporing the route of the transition for national VAT reform,in order to seek the situztion transition scheme.Under such big background,the purpose of this text is to find the scheme of VAT's transition that accord with Chinese actual conditions,except to offer beneficial reference for the reform choice of VAT type's transition of our country.This text fetches the method combined with qualitative analysis and quantitative analysis,such principles as the fair efficiency studied according to the tax revenue,use methods and theories of economics,drawing support from a large number of the concrete scheme making of the VAT type's transition of our country.First of all,introduce the main theories about VAT, analysis the pros and cons of three kind of VAT type,have built the theory base for the text. Secondly,analysis the present situation of VATof our country,have proved the necessity to transition of VAT from production type to consumption type of our country. Thirdly,through the practice research of the VAT's transition of domestic and international,give a good thingking to the scheme put forword of VAT's transition of our country. Fourthly,make deep exploration and study to the array of reform.enlargment of range of collection, sureness of the tax rate and treatment of fixed assets,and put forward the comparatively concrete scheme. Fifthly,through examples, analysis the influence of VAT type's transition of our country,have proved furtherly the positive effects to Chinese enterprises and China revenue of VAT type's transition of our country.Finally,still put forward the relsted scheme of VAT type's transition from five respects,strive to build a good environment for the transition of VAT type,so as to ensure the smooth implementation of the VAT type's transition of our country.