Research On Transition And Promotion Of Value-added Tax

VAT is currently the largest tax in China on China's economic and financial income has a very important role. Since 1979, the introduction of VAT system, because of the VAT was a new thing in China, and its development was not perfect, so there were many problems which need to be improved. China in 1994,made the original VAT system a thorough reform, established a new value-added tax at the core of the turnover tax system. At that time, for the existence of inflation and fiscal revenue in GDP, the production-type VAT was to adapt to China's economic situation, and the production-type value-added tax and other policies matched and inhibited investment overheating and inflation, played a good role on the operation of the economy. However, with the development of China's economic situation changes, China's focus should be placed to stimulate investment, expand domestic demand and promoting employment and improving economic efficiency, so the production-type VAT has been unable to adapt to the economic situation in China, and slightly behind even play a role in impeding China's economic development, so production-type VAT to consumption VAT change became inevitable.In the course of this study, access to a large number of domestic and international comparative data and the authority of books, and reference the relevant papers, the writer used mainly three methods: standard analysis, empirical analysis, comparative analysis. This article is divided into five parts, this thesis firstly introduces the background and significance and the idea of method; secondly introduces the Northeast China's introduction of the VAT and the profile of the central value-added tax; then, respectively, from the scope, policies, effects, etc. , on the northeast and central regions of VAT were compared with experimental work; and then, on January 1, 2009 came into force nationwide value-added tax were outlined; final analysis, the existence of our value-added tax transformation problems and a major obstacle to the promotion process and the transition process for these problems and obstacles faced by the proposed countermeasures.