The Research On After-value Added Tax Transformation

We have established series of integral value—added tax system of the year of 1994,and developed the main the tax system in the 1990s with the advantage of superiority, which made great effect in promoting stable development of economy and ensuring the increase of fiscal revenue. Production value—added tax is valid under the background of unbalance of industrial structure, over-heated investment of fixed investment, and vicious currency inflation. But, the current Production value—added tax implemented have not met the satisfaction of enlarging domestic consumption, stimulating investment, and improving competitive forces with the continuous change in domestic and national economy development. However that has held back the development of Chinese economy. Our country implemented the policy of Value—added tax transformation on Jan 1st,2009, which made some experiments in three provinces in North-east, middle parts cites in China, and five cities in the Nei Monggol Autonomous Region in the field of global financial crisis.Based on the a large amount of documentation and combination of practice taxation , the author analysis the basis of related theories in consumption value—added tax, which adopts the methods of quantitative analysis and qualitative analysis to research the domestic value—added tax system, then the author makes that as theoretical basis. Besides, the author has analyzed the deficiency and faults in the present value—added tax with the help of lots of authoritative data in the round. Moreover, the author has also got her ideas into shape in the establishment of Value—added tax transformation by ways of comparative analysis of domestic and abroad Value—added tax transformation. Finally, on the base of what she has discussed above, the author has put forward that we can make a further effort to optimize the tactics of value—added tax and bring forward the specific approaches.