Value-added Tax's Theory And Transition Practice

The taxation object of Value-added tax is the legal increment volume. The added value refers to the new created value of enterprises and individuals during the production management process, equal in balance that the goods value (C + V+ M) deduce shift value of producer goods which consumes in the production. China's value-added tax system establishes and develops Along with China's economic reform,At that time, the value added tax established is not in the true sense value added tax which on international is in vogue, but it was basically meet the needs of economic development and reform. Value added tax is china's first big categories of taxes, value added tax revenue accounts for about half the national industry and commerce tax revenue, the financial significance is huge. At present, there are all kinds of problems because of production-based value-added tax, which has completed its mission standing in a specific historical stage, and which does not adapt the request of china economy further development under the new situation, china will transform the value added tax from production to consumption which has been in the important decision agenda.September 14, 2004, Ministry of Finance and State Administration of Taxation print and distribute "Some Issues in northeast China to expand the scope of the value-added tax to offset", which marks the experimental reform of value-added tax was first launched in the northeast region, which already implemented for 10 years long time. According to the northeastern region as tax reform pilot, from the basic theory of the value-added tax, the paper is divided into the following sections:First, through comparative analysis of three different types of value added tax, it is determined that value added tax reform is ultimate objective in the...