Research On Transformation Of VAT Currently In Our Country

Value-added tax is a kind of circulate tax whose taxation objective is Value-added money in every segment of production manufacture circulation and labor service. According to the difference of tax base width, Value-added tax (VAT) has three types: production value-added tax, revenue value-added tax and consumption value-added tax. Since 1994, China has adopted production VAT, which played an important function in economy development. However, with the change of the economic situation, some shortcomings and contradictions are exposing in our current production VAT, Which isn't fit for the development of market economy. From the view of optimizing the tax reform, consumption VAT becomes the inevitable choice in the transition of VAT.This paper analyzes the practical experience at home and abroad, and it analyzes the problems appearing in trying spot of the VAT transformation in northeast of China particularly. Then, analyzes the industrial structure and tax of Wujin district in Changzhou systematically, analyzes its problem in the process of VAT transformation, such as fiscal revenue, the treatment of VAT income which contains to the storage fixed asset, the industrial structure, and puts forward some suggestions, such as strengthening the collection and management, enlarging the scope of collection, cleaning up preferential policy, simplifying vat rate, and encouraging small-scale taxpayers into the general taxpayer. Objective is to provide reference in the VAT transformation of Wujin district in Changzhou.The first innovation spot of this paper is in the VAT transformation research program on the treatment of VAT income which contains to the storage fixed asset, this paper is divided into three situations, and analysis them respectively, the final comprehensive consider expert advice and the actual situation in Wujin district in Changzhou, I approve of not give arrives at the buckle. The second innovation spot of this paper is rely on the industrial structure and the taxation in Wujin district in Changzhou, I analyze the affection of VAT transformation on it, and propose suggestions on the small-scale management of the taxpayers, first, encourage small-scale changes for the general taxpayers, stimulate investment and to economic development. Second, reduce small-scale taxpayer's tax burden appropriately, to solve the employment problem.