【作者】 李思泓；

【导师】 罗晓光；

【作者基本信息】 哈尔滨理工大学 ， 管理科学与工程， 2002， 硕士

【摘要】 本文对现行的增值税税制进行理论阐述的基础上，从宏观税负和行业税负角度分析了增值税的税收负担，对我国现行增值税税制存在的问题进行了剖析， 进而提出了我国增值税税制改革方案。本文通过对比中外增值税税制，对增值税的实施类型进行了较为细致的分析，指出了现行生产型增值税的不足，提出中国应实行消费型增值税，并对转为消费型增值税中可能出现的问题提出解决的措施；同时对征税范围的扩大、增值税发票的管理提出了改进的建议。本文所提出的增值税税制改革方案，将更有利于在社会主义经济体制下发挥税收的杠杆调节作用。更多还原

【Abstract】 Based on explanation about value-added tax system, this paper analyzes the value-added tax burden in macroscopic and industries and defects of present value-added tax system of our country, then put forward the reformed scheme of value-added tax system of our country. Also this paper compares value-added tax system of foreign countries with ours and analyzes the value-added tax classifications used in detail, then points out the inadequacy of present value-added tax for production, and must execute of value-added tax for consumption and the measurement in converting into value-added tax for consumption. In the meantime, this paper gives suggestions on how to enlarge collection scope and how to improve value-added invoice management. The reformed scheme of value-added tax system in this paper will helps bring the lever adjustment of tax into play.更多还原