The Research On Effect Of Value Added Tax Transformation To Economic And Accounting

The problem of the value added tax transformation is the focus for expert to comment all the time. With the configuration of economy globalization further aggravating, the competition of tax revenue is also drastic in every country, and the taxation cooperation of international become more imminent with the competition. There are more than 130 counties to use the value added tax system all over the world, and majority of them adopt consumption-based value added tax, such as the developed capitalism countries, Korea, Peru, Mexico.In order to settle the short of tax fund and high demand for investment, we established the value added tax system and carried out the production-based value added tax in 1984. From the reformation of tax revenue in 1994 on, the production-based value added tax our country carried out in the proper phase has completed special mission. On July 1st,2004, the value added tax transformation is tried out in the Northeast. Under the severe background of financial crisis in the world, and under pressure of the change of economic situation in domestic and foreign and the depression of economical periodicity in China, for resistance international economy environment to our country adverse effect, expanding the domestic demand, reducing the tax burden of the business equipment investment, promoting enterprise technological progress, industry restructure and transformation economic growth way, the active policy of finance and relaxed policy of currency are present in the meeting of State Department. At the same time, the value added tax transformation is one of ten subjects of expanding the domestic demand our country carried out. On Jan.1st,2009, the value added tax transformation is performed in all the area and profession in our country.The hotspot problems are researched in this article. We combine theoretical research method with practical research method, macro-research method with micro-research method, fixed quantitative research method with fixed qualitative research method together. By researching the actual value of transformation of changing the production-based value added tax to the consumption-based value added tax and the necessity and the feasibility of transformation of value added tax in China, analyzing the effects of transformation of value added tax to economic and Accounting in China, we find that the consumption-based value added tax which is put into practice in China will not cause financial crisis. The tax transformation will stimulate investment to some extent, but it will not initiate overheated investment. This article generalizes the problems of transformation policy in our country, such as the large of work amount, the complex of manipulation. The appropriate countermeasure is present on policy of revenue and administration against the problems.