1、外文文献翻译原文BRIEFANALYSISONVALUEADDEDTAXTRANSFORMATIONANDITSINFLUENCEONENTERPRISESINORDERTOEXPANDDOMESTICDEMAND,REDUCETAXPAYMENTOFEQUIPMENTINVESTMENTOFENTERPRISES,BOOSTTECHNOLOGICALIMPROVEMENTANDINDUSTRIALSTRUCTUREADJUSTMENTOFENTERPRISESANDCHANGETHEPATTERNOFECONOMICGROWTH,ONNOV11TH,2008,ASTANDINGCONFERE
2、NCEOFTHESTATECOUNCILDECIDEDTOPERFORMVALUEADDEDTAXVATTRANSFORMATIONINALLINDUSTRIESAROUNDCHINAFROMJAN1ST,2009ITISESTIMATEDTHATTHEREVENUEWILLBEDECREASEDOVER120BILLIONRMB,STRIKINGLYINFLUENCINGENTERPRISESASTHEGREATESTTAXCUTTINGINCHINASHISTORYOFINDIVIDUALTAXREFORM1VATTYPESANDRETROSPECTIONOFREFORMPRACTICES
3、VATISACIRCULATIONTAXIMPOSEDONTHEVALUEGENERATEDINTHEPROCESSOFMANUFACTURINGANDSELLINGGOODSORPROVIDINGSUCHSERVICESASPROCESSING,REPAIRANDMAINTENANCEDEPENDINGONWHETHERTHEPURCHASEDPERMANENTASSETSCANBEOFFSETVATFALLSINTOTHREETYPESPRODUCTIONVAT,CONSUMPTIONVATANDINCOMEVATWHENCOUNTINGTHEADDEDVALUE,CONSUMPTIONV
4、ATALLOWSALLVATONPURCHASECONTAINEDINTHEPURCHASEDPERMANENTASSETSDEDUCTEDATATIME,THATIS,THEREMAINS,OBTAINEDBYTHEINCOMEOFCOMMODITYSALESOFATAXPAYERDEDUCTINGTHEEXPENDITUREONPURCHASINGGOODSANDLABORINACERTAINPERIODOFTAXPAYMENT,ANDTHENDEDUCTINGTHEEXPENDITUREONPURCHASINGPERMANENTASSETSFORTHESAMEPERIOD,ARETAKE
5、NASTHETAXABLEINCOMEFORTHEPRODUCTIONVAT,WHENCOUNTINGTHEADDEDVALUE,ITISNOTALLOWEDTOSETALLVATONPURCHASECONTAINEDINTHEPURCHASEDPERMANENTASSETSBUTTAKETHEREMAINS,GOTBYTHEINCOMEOFCOMMODITYSALESOFATAXPAYERDEDUCTINGTHEEXPENDITUREONPURCHASINGGOODSANDLABOR,ASTHETAXABLEINCOMEFORTHEINCOMEVAT,WHENCOUNTINGTHEADDED
6、VALUE,ITISALLOWEDDEDUCTINGALLVATONPURCHASECONTAINEDINTHEPURCHASEDPERMANENTASSETSTIMEBYTIMEDEPENDINGONTHEPROPORTIONOFDEPRECIATIONALLOWEDOFAGIVENPERIOD,THATIS,THEVATISCOUNTEDBASEDONTHEREMAINSGENERATEDBYTHESALESINCOMEOFTAXPAYERDEDUCTINGTHEEXPENDITUREONGOODSANDLABORALONGWITHDEPRECIATIONOFPERMANENTASSETS
7、ATPRESENT,THECONSUMPTIONVATISADOPTEDBYMOSTCOUNTRIESAROUNDTHEWORLDEXCEPTFORSUCHAFEWCOUNTRIESASINDONESIAANDCHINA,WHICHTAKETHEPRODUCTIONVATPOLICY11IMPLEMENTATIONOFPRODUCTIONVATWHENREFORMINGTHETAXATIONIN1994,THEPRODUCTIONVATWASCHOSEN,DEPENDINGONTHEPRODUCTIVITYANDECONOMICDEVELOPMENTENVIRONMENTATTHATTIMEO
8、NTHEONEHAND,THEDOMESTICREVENUEWASCONSIDEREDONTHEOTHERHAND,THEREFORMWASTOINHIBITINVESTMENTEXPANSIONHOWEVER,WITHTHEFURTHERDEVELOPMENTOFMARKETECONOMY,THEDOMESTICMACROECONOMYCHANGED,LEADINGTOTHEDEFLATIONANDINSUFFICIENTMARKETDEMANDBOOSTINGTHEINVESTMENTBECAMEURGENTALTHOUGHWETOOKACTIVEFISCALPOLICYANDMONETA
9、RYPOLICY,EXPECTEDTOBOOSTTHENONOFFICIALINVESTMENTBYINCREASINGTHEISSUEOFNATIONALBONDSANDPERFORMINGGOVERNMENTALINVESTMENT,BUTFAILEDTOREACHTHEDESIREDEFFECTITISOBVIOUSLYNOTENOUGHTOTREATINSUFFICIENTDEMANDANDDEFLATIONDEPENDINGONTHETWOPREVIOUSLYMENTIONEDPOLICIESWITHOUTTHECOOPERATIONOFACTIVETAXPOLICIESPROBLE
10、MSGENERATEDBYCURRENTPRODUCTIONVATPOLICYSHOWTHATREFORMINGTHEEXISTINGVATISANURGENTREQUESTTOBOOSTTHENATIONALECONOMICALDEVELOPMENT12PRODUCTIONVATANDCONSUMPTIONVATINPARALLELPILOTVATTRANSFORMATIONSINCETHEPRODUCTIONVATPOLICYLEADSTODOUBLETAXATIONANDISUNFAVORABLEFORENTERPRISESTOIMPROVETECHNOLOGIES,MEANWHILE,
11、AGREATDEALOFTRADITIONALENTERPRISESFACETHEPLIGHTOFBANKRUPTCYINTHEPROCESSOFMARKETSYSTEMREFORMDUETOEQUIPMENTAGINGANDHEAVYBURDENOFSOCIALRESPONSIBILITIESTHEREFORE,THETHIRDPLENARYSESSIONOFTHE16THCOMMUNISTPARTYOFCHINACENTRALCOMMITTEEMADETHEDECISIONTOPERFORM”CHANGINGVATFROMPRODUCTIONTYPETOCONSUMPTIONTYPE,IN
12、CLUDINGTHEEQUIPMENTINVESTMENTINVATOFFSET”,MAKINGCLEARTHEDIRECTIONOFDOMESTICVATREFORMSTARTEDFROMJU11ST,2004,THEPILOTVATTRANSFORMATIONREFORMISPERFORMEDINEIGHTINDUSTRIESOFOLDINDUSTRIALBASESOFNORTHEASTCHINAINTHESAMEYEAR,THEGDPINCREASEOFNORTHEASTCHINAPROVINCESIS28PERCENTWHICHISHIGHERTHANTHENATIONALAVERAG
13、ELEVE1STARTEDFROMJU1ST2007,THATIS,NEXTTOTHEPILOTVATTRANSFORMATIONINNORTHEASTCHINA,THEPILOTVATOFSETEXPANSIONISPERFORMEDIN12,000ENTERPRISESOF26OLDINDUSTRIALCITIESINSIXPROVINCESOFCENTRALCHINABYTHEENDOF2007,345BILLIONRMBINTOTALARERETURNEDTOTHESEENTERPRISESMOREOVER,INTHEREPORTONTHEWORKOFTHEGOVERNMENT2007
14、,MAKINGTHESCHEMEANDMEASURESOFFULLIMPLEMENTATIONOFVATTRANSFORMATIONISCLEARLYSCHEDULEDASTHEWORKDEPLOYMENTOFCENTRALGOVERNMENT13OVERALLIMPLEMENTATIONOFCONSUMPTIONVATTHEPILOTVATTRANSFORMATIONBEINGPERFORMEDINSOMEINDUSTRIESOFSOMEAREASPROPELSTHEWAKINGANDRISINGOFTHESEAREASINAGIVENPERIOD,BUTTHISISAFAVORITEPOL
15、ICYFORSOMETAXPAYERSIFSUCHASITUATIONLASTFORALONGTERM,ITISINEVITABLETOBRINGUNEQUALCOMPETITIONTOVARIOUSTAXPAYERSINOTHERAREAS,DAMAGINGTHEINTERESTOFMOSTTAXPAYERSTOAVOIDTHENEGATIVEEFFECTANDPROTECTTAXPAYERSRIGHTOFEQUALTAXPAYMENT,ASTANDINGCONFERENCEOFTHESTATECOUNCILDECIDEDTOPERFORMTHEVATTRANSFORMATIONREFORM
16、FROMJAN1ST2009INALLINDUSTRIESAROUNDTHECOUNTRYMAINCONTENTSOFTHEREFORMAREASFOLLOWSALLOWINGENTERPRISESTOOFFSETVATCONTAINEDINTHENEWLYPURCHASEDEQUIPMENT,MEANWHILE,CANCELINGTHEVATEXEMPTIONPOLICYFORIMPORTEDEQUIPMENTANDVATREFUNDPOLICYFORFOREIGNENTERPRISESPURCHASINGDOMESTICALLYMANUFACTUREDEQUIPMENTUNIFORMLYL
17、OWERINGTHEVATTAXATIONOFSMALLSCALEENTERPRISETAXPAYERSTOTHREEPERCENTANDRESUMINGTHEVATTAXATIONOFMINERALPRODUCTSTO17PERCENTITISCALCULATEDTHATTHEIMPLEMENTATIONOFTHEREFORMMAYCUTTHEVATREVENUEBYABOUT120BILLIONRMB2BACKGROUNDANALYSISOFVATTRANSFORMATION21FINANCIALCRISISOFFERSOPENINGFORVATTRANSFORMATIONATPRESEN
18、T,THEFINANCIALCRISISCAUSEDBYTHEAMERICANSUBPRIMEMORTGAGECRUNCHHASAFFECTEDEUROPE,ASIAANDLATINAMERICARESULTINGINTHEDISTINCTSLOWDOWNOFGLOBALECONOMICGROWTH,EVENECONOMICRECESSIONINSOMECOUNTRIESTHEFINANCIALCRISISISNOWADRAMATICNEGATIVEINFLUENCEONTHEREALECONOMYUNDERTHECIRCUMSTANCESTHEVATTRANSFORMATIONREFORMI
19、SVERYGOODFORENHANCINGTHEFURTHERDEVELOPMENTOFENTERPRISES,IMPROVINGTHEIRCOMPETITIVENESSANDCAPABILITYOFRISKRESISTANCEANDREMOVINGTHENEGATIVEINFLUENCEBROUGHTBYTHEGLOBALFINANCIALCRISISITISESTIMATEDTHATTHEREFORMLEADSTOOVER120BILLIONDECREASEOFDOMESTICREVENUE,ASTHEGREATESTTAXCUTTINGINCHINASHISTORYOFINDIVIDUA
20、LTAXREFORMITISBELIEVEDTHATTHEISSUEOFTHEPOLICYISEXPECTEDTOACTIVELYBOOSTTHENATIONALECONOMICALDEVELOPMENTINACONTINUOUS,STEADYANDFASTERWAY22SLOWDOWNOFECONOMICGROWTHPROPELSOVERALLIMPLEMENTATIONPROCESSOFVATTRANSFORMATIONTHESLOWDOWNOFCURRENTECONOMICGROWTHCREATESTHEOVERALLIMPLEMENTATIONOFVATTRANSFORMATIONIN
21、THEFIRSTHALFYEAROF2008THEDOMESTICGDPGROWTHIS104PERCENT,WHICHISHIGHERTHANTHATOFTHESAMEPERIODLASTYEARTHEGROWTHSPEEDIS18PERCENTAGESDOWNCOMPAREDWITHLASTYEARMULTIPLEELEMENTSWORKANDMAKEMEDIUMANDSMALLSCALEENTERPRISESFACEWITHHARDOPERATIONSINTHEFIRSTHALFYEARTHEREARE67,000OFTHEMCOLLAPSEDAROUNDTHECOUNTRYOBJECT
22、IVELY,THEVATTRANSFORMATIONREFORMINFACTEASEENTERPRISESWITHLOWERTAXLOAD,HELPINGTHEMSMOOTHLYPASSTHROUGHTHEHARDTIME,WHICHISALSOBENEFICIALTOTHEREALIZATIONOFMACROCONTROLGOALS23GREATERFINANCIALSURPLUSPROVIDESREFORMCONDITIONSFORVATTRANSFORMATIONINTHEFIRSTSEVENMONTHSOF2008,THEACCUMULATEDDOMESTICREVENUEREACHE
23、D4,088171BILLIONWITH305PERCENTGROWTHCOMPAREDWIMLASTYEAREXPERTSFORECASTEDTHATTHEREWASALMOSTNOPROBLEMTOEXPECTADOMESTICREVENUEOFMORETHAN6,000BILLIONFOR2008THEREVENUEBUDGETFORTHEFIRSTHALFYEAROF2008REACHES3,480819BILLION,WHICHISUP3327PERCENTCOMPAREDWITHTHESAMEPERIODOFLASTYEARTHEEXPENDITUREBUDGETIS2,28820
24、2BILLIONRMB,WHICHISUP2769PERCENTCOMPAREDWITHTHESAMEPERIODOFLASTYEAR,RESULTINGINASURPLUSOF1,192617BILLIONRMBACCORDINGTOTHEMINISTRYOFFINANCETHEIMPLEMENTATIONOFVATTRANSFORMATIONREFORMAROUNDTHECOUNTRYMAYLEADTOAREVENUEDECREASEOF150TO200BILLIONRMB,RESULTINGINAHEAVYBURDENOFTHEFINANCIALSYSTEMHOWEVER,THEPRES
25、ENTSUFICIENTSURPLUSPROVIDESSUPPORTFORTHEVATTRANSFORMATIONREFORMFROMTHEOTHERHAND24PILOTVATTRANSFORMATIONOFFERSPRECIOUSEXPERIENCEFOROVERALLREFORMTHEPILOTVATTRANSFORMATIONTAKESTHERESPONSIBILITYFORSUPPORTINGTHEWAKINGOFNORTHEASTCHINA,THERISINGOFTHECENTRALCHINAEXPLORINGANDCONSUMMATINGTHESYSTEMANDTHETERMIN
26、ALGOALISTOCOLLECTVALUABLEEXPERIENCESFORFURTHERIMPLEMENTATIONOFVATTRANSFORMATIONAROUNDTHECOUNTRYLATERANDBUILDINGREGULARIZEDCONSUMPTIONPOLICYATTHESAMETIMECHANGINGITFROMAPREFERENTIALPOLICYTOASYSTEMARRANGEMENTEMBODYINGTHENEUTRALPRINCIPLESOFTAXATIONTHENREALIZEEQUALTAXATIONLOOKINGATTHEVATPRACTICESATHOMEAN
27、DABROADITISFOUNDTHATTHEEQUALITYANDNEUTRALITYOFVATCANBETRULYEMBODIESUNLESSTHEOVERALLOFFSETOFCONSUMPTIONVATISADOPTEDTOREMOVEDOUBLETAXATIONANDPROTECTTHEINTERESTANDRIGHTSOFTHETAXPAYERAFTERANOVERFOURYEARLONGPILOTIMPLEMENTATIONWEHAVENOTICETHEADVANTAGESOFCONSUMPTIONVATPOLICYSUCHASBOOSTINGTHETECHNOLOGICALIM
28、PROVEMENTOFENTERPRISESANDPROMOTINGTHEGLOBALCOMPETITIONOFPRODUCTSBUTSHORTCOMINGSEXISTTOO,THEREFORE,PARTICULARREGULATIONSAREGIVENTOPERMANENTASSETSINTHECOVEROFVATTAXATIONINTHETRANSFORMATION,INCLUDINGTHEMACHINE,MECHANICALS,TRANSPORTATIONTOOLSANDOTHEREQUIPMENT,TOOLSANDINSTRUMENTSRELATEDTOPRODUCTIONANDBUS
29、INESSOPERATION,BUTHOUSESANDBUILDINGSCANNOTBEOFFSETWHENCOUNTINGVAT3INFLUENCEOFVATTRANSFORMATIONREFORMONVARIOUSENTERPRISES31STIMULATINGDEVELOPMENTOFHIGHTECHENTERPRISESFORMANYYEARS,THEPRODUCTIONVATPOLICYHASBEENADOPTEDINCHINAITISNOTALLOWEDDEDUCTINGTHEVALUEOFPERMANENTASSETS,MAKINGTHEINDUSTRIESWITHHIGHORG
30、ANICCAPITALCONSTITUTIONPAYHIGHERTAXTHANTHEINDUSTRIESWITHLOWORGANICCAPITALCONSTITUTION,THENINHIBITINGTHEINVESTMENTOFENTERPRISESONHIGHTECHANDWORSENINGTHEDEVELOPMENTOFORIGINALLYBACKWARDFUNDAMENTALINDUSTRIESWHOSEOVERALLDEVELOPMENTISPOORANDOPPOSITETOTHEDEVELOPMENTOFSOCIALINDUSTRIALSTRUCTURETHEDEVELOPMENT
31、ALLEVELOFOURSOCIETYISGOINGTOENHANCETHEINDUSTRIALSTRUCTUREFROMALOWPOSITIONTOAHIGHONE,MOREPARTICULARLY,MAKINGTHEPROPORTIONALADVANTAGEOUSLABORINTENSIVEINDUSTRIESEVOLVEINTOCAPITALINTENSIVEANDTECHNOLOGYINTENSIVEINDUSTRIESOCCUPYINGAPROPORTIONALADVANTAGEITISALLOWEDOFSETTINGTHEPERMANENTASSETSFORRELIEVINGTHE
32、TAXBURDENOFHIGHTECHINDUSTRIES,REMOVINGDOUBLETAXATION,REDUCINGINVESTMENTCOST,PROMOTINGINVESTMENTINTERESTRATE,SHORTENINGINVESTMENTRECOVERYPERIOD,ANDOBJECTIVELYSTIMULATINGCAPITALINVESTMENTOFHIGHTECHINDUSTRIESTOREALIZEUPGRADEOFEQUIPMENTANDTECHNOLOGIES32REALIZINGEQUALITYBETWEENDOMESTICANDFOREIGNENTERPRIS
33、ESACCORDINGTORELATEDREGULATIONS,DOMESTICENTERPRISESCANNOTOFFSETTHEPURCHASEDPERMANENTASSETS,BUTTHEFOREIGNENTERPRISESENJOYTHEPREFERENTIALPOLICYOFREFUNDORVATEXEMPTIONFORPURCHASINGFIXEDASSETSLIKEEQUIPMENT,OBJECTIVELYRESULTINGINTHEIMPLEMENTATIONOFPRODUCTIONVATINDOMESTICENTERPRISESWHILETHEIMPLEMENTATIONOF
34、CONSUMPTIONVATINFOREIGNENTERPRISESFROMTHEVERYBEGINNING,DOMESTICANDFOREIGNENTERPRISESAREINANUNFAIRCOMPETITIONTHEADOPTIONOFCONSUMPTIONVATALLOWSBOTHENTERPRISESOFSETTINGPURCHASEDFIXEDASSETS,FACINGTHESAMETAXPOLICYANDTHEREFOREFORMINGAFAIRCOMPETITIVEENVIRONMENT33BOOSTINGTHEDEVELOPMENTOFFUNDAMENTALINDUSTRIE
35、SANDCAPITALINTENSIVEENTERPRISESFORTHEFUNDAMENTALINDUSTRIESANDCAPITALINTENSIVEENTERPRISESTHECONSUMPTIONVATPOLICYISMUCHBETTERFORTHEMDUETOTHEIRHIGHERPROPORTIONOFFIXEDASSETS,COMPAREDWITHTHEPROCESSINGINDUSTRIESANDLABORINTENSIVEENTERPRISESTHETRANSFORMATIONWILLBOOSTTHEDEVELOPMENTOFFUNDAMENTALINDUSTRIESANDC
36、APITA1INTENSIVEENTERPRISESRELIEVETHEBOTTLENECKPROBLEMOFRAWMATERIALBASEDFUNDAMENTALINDUSTRIES,STEPUPTHETECHNOLOGICALADVANCEANDEQUIPMENTUPGRADE,PROMOTETHEINTERNATIONALCOMPETITIONOFDOMESTICPRODUCTS,ANDALSOBEALONGTHEDIRECTIONOFNATIONALINDUSTRIALPOLICIES34STRENGTHENINGINTERNATIONALCOMPETITIONOFEXPORTORIE
37、NTEDENTERPRISESTHEPRODUCTIONVATPOLICYIMPOSESDOUBLETAXATIONONTHETAXABLECOMMODITY,MAKINGENTERPRISESINADISADVANTAGEOUSPOSITIONINTHEINTERNATIONALCOMPETITIONTOSTRENGTHENTHECOMPETITIONOFDOMESTICPRODUCTSINTHEGLOBALMARKET,MANYCOUNTRIESIMPOSENOTAXONTHEIREXPORTEDPRODUCTSTHEPRODUCTIONVATISADOPTEDINCHINAWHENCOU
38、NTINGVAT,THEFIXEDASSETSARENOTOFFSETTHEREFORE,THEREFUNDDOESNOTINCLUDETHEPAIDTAXFORPURCHASINGFIXEDASSETSTOMANUFACTURETHEEXPORTEDPRODUCTSINTHISSENSE,WHENUSINGTHESAMETAXRATIO,AHIGHERVATGOESTOTHEDOMESTICPRODUCTSWHENENTERINGTHEFOREIGNMARKETS,COMPAREDWITHSAMEFOREIGNPRODUCTSWHENUSINGTHECONSUMPTIONVAT,OFFSET
39、TINGTHEPAIDVATORREFUNDINGISALLOWEDFOREXPORTINGMACHINESOREQUIPMENTINTHISSENSE,THEINNERVALUEOFTHEPRODUCTISLOWEREDANDMOREEXACTLYPRESENTSTHEPRICEOFMEPRODUCTSTRENGTHENINGTHEINTERNATIONALCOMPETITIONOFEXPORTEDPRODUCTSTHISMEASUREABSOLUTELYHASSIGNIFICANCEFOREXPORTORIENTEDENTERPRISESSOURCEBRIEFANALYSISONVALUE
40、ADDEDTAXTRANSFORMATIONANDITSINFLUENCEONENTERPRISESBYHUANGWEIMOCHINESEBUSINESSREVIEW,FEB2009,VOLUME8,NO2SERIALNO68,ISSN15371506,USA译文浅析增值税转型及其对企业的影响在2008年11月11日，为了扩大国内需求，减少企业支付设备投资费的税收，促进企业技术进步、调整企业产业结构和转变经济增长方式，国务院常务会议决定从2009年1月1日开始执行，增值税在中国各地各行业的转型。据估计，这将减少税收收入超过120亿元，这作为中国企业所得税历史上最大的减税将对企业产生惊人的影响。
41、1增值税类型和改革实践的回顾增值税是一种流转税，在制造和销售货物或者提供加工、修理和维修等服务过程中产生的价值所征收的税。根据购买固定资产时是否可抵扣，增值税可以分为三种类型生产型增值税，消费型增值税和收入型增值税。在计算增值税的时候，消费型增值税允许全部购买的固定资产进项税一次性扣除，也就是说，在一定时候获得的销售商品和提供劳务的收入的销项税，然后扣除同一时期购买的固定资产的进项税。而对于生产型增值税，在计算增值税的时候，不允许所有购买的固定资产增值税在销售商品和提供劳务作为进项税扣除。对于收入型增值税,在计算增值税的时候，只允许扣除固定资产折旧部分比例的价值的增值税，也就是说在计算增值税时
42、仍然由纳税人销售、劳务收入销项税扣除随着固定资产折旧的商品和劳务收支的进项税的基础上产生。目前，消费型增值税被世界各地的大多数国家采用，除了印尼和中国，采取生产型增值税政策。11实施生产型增值税在1994年税制改革时，根据当时的生产力和经济发展环境，我国选择了生产型增值税。一方面，考虑到国内收入；另一方面，改革是为了抑制投资膨胀。然而，随着市场经济的进一步发展，国内宏观经济发生了变化，国内通货紧缩，市场需求不足，刺激投资成为紧急的任务。虽然我们采取积极的财政政策和货币政策，希望能够通过增加发行国债和政府债券来刺激非政府投资，但未能达到预期的效果。很显然如果没有税收政策的积极配合，这显然是不能够
43、治疗前面所提到的需求不足和通货紧缩的问题。按目前的生产型增值税的政策表明，改革现行的增值税刺激国家经济的发展是一个迫切的要求。12生产型增值税和消费型增值税并行试点改变由于生产型增值税政策导致双重征税，不利于企业改进技术，同时，在市场制度改革过程中，由于设备老化和背负着沉重的社会责任的困境，大量的传统企业面临破产。因此，十六届中国共产党中央委员会全会作出的决定进行“改变由生产型转为消费型增值税，包括增值税设备投资增值税的抵扣补偿”。明确了从2004年1月1号起国内增值税的改革方向，增值税转型改革试点在八个中国东北老工业基地产业开始执行。同年，中国东北省的GDP增长了28，高于全国平均水平。从2
44、007年1月1号开始，也就是说，紧接着的另外的增值税转型试点，扩大到在中国的中部六省12000个老工业城市企业执行。到2007年底总共345亿元人民币将返回到这些企业，而且，在2007年政府工作报告中，全面实施增值税转型的计划和措施显然是作为中央政府的工作部署安排。13消费型增值税的总体执行情况增值税转型是在一些地区，一些行业进行试点的执行和推动这些领域在某一时期内上升，但是这是一些纳税人的既定政策。如果这种情况长期发展，会带来各种纳税人在其他领域不公平竞争，这不可避免的损害了大多数纳税人的利益。为了避免负面影响，保护纳税人的平等纳税，国务院常务会议决定，从2009年1月1号开始在全国的各行各
45、业全面实施增值税转型。改革的主要内容如下允许企业以抵消在新购设备中的增值税，同时，取消外国企业购买进口设备增值税和增值税退税政策国产设备免税政策。统一降低小规模纳税人增值税税率的企业到三成，并恢复矿产品增值税税率至17。据测算，改革的实施可能会减少约1200亿人民币增值税的收入。2分析增值税转型的背景21金融危机提供了增值税转型开放目前，金融危机造成的美国次贷危机已经影响到欧洲、亚洲和拉丁美洲。导致全球经济增长缓慢，有些国家甚至出现了经济衰退。现在金融危机对实体经济产生戏剧性的负面影响。根据这种情况，增值税转型改革对加强企业的进一步发展，提高它们的竞争力和风险抵抗能力，消除负面影响所带来的金融
46、全球化是非常有利的。据估计，作为中国历史上最大的所得税制改革，将导致120亿美元的国内收入减少。据说，该政策被希望能够在连续的几年里平稳较快的促进国家经济发展。22经济增长放缓推动全面实施增值税转型过程目前放缓的经济增长促进了全面实施增值税改革。在2008年的上半年GDP的增长是104，这比去年同期高。增长速度为18，与去年相比下降了。多元素的工作，使中、小型企业经营面临困境。其中今年上半年有67万家在全国各地倒塌。客观地说，其实增值税转型改革减轻较低的企业税负，帮助他们度过了困难时期，这也有利于宏观调控目标的实现。23更多的财政盈余为增值税改革提供了条件在2008年头7个月，累计国内收入达到
47、4,088171亿元，增长305。与去年相比，专家们预测在2008年上半年超过6000亿元几乎没有什么问题。对于2008年上半年预算收入达3,480819亿元，达去年同期的3327。支出预算是2,288202亿元人民币，高达去年同期的2769，人民币创造了1,192617亿元盈余。根据财政部统计，全国各地的增值税转型改革可能会导致收入减少150至200亿元人民币，给金融系统造成沉重的负担。然而，目前有足够盈余支持增值税转型改革。24增值税转型试点全面改革提供了宝贵的经验增值税转型试点对中国的东北崛起、中国中部崛起探索和制度完善富有责任。积累我国各地进一步实施增值税转型的宝贵经验，然后以建立合适
48、消费型增值税政策最终的目标。把他从政策优惠变成一种制度的安排。体现税收的中性原则，进而实现平等税收从国内外增值税的实施情况来看，我们发现除非采用消费型增值税消除双重征税和保护纳税人的利益和权利，增值税的平等性和中性原则才能真正体现。经过长达四年的试点实施，我们已经意识到实行消费型增值税政策的优点，如推动企业技术进步，提高企业产品的竞争力。但是也有很多问题，因此，特别规定增值税在固定资产方面的改革，包括机器，机械部件，工具和其他运输设备，工具和有关生产经营工具，但房屋，建筑物在计算增值税不能抵消。3增值税转型对各行企业的影响31刺激高新技术企业的发展多年来，中国实施生产型增值税政策。因为不允许扣
49、除固定资产的进项税，使高有机资金构成的行业工资与低有机资金构成的行业税负担更多的税，这就抑制投资企业高科技，恶化了原本落后的基础产业结构的发展，其产业的整体发展朝着落后和对面的发展。我们的社会发展水平是要优化产业结构从低到高的过程，使企业从劳动密集型产业变为优势发展转化为资本密集型和技术密集型产业为优势。增值税转型后它允许抵销对缓解高新技术产业税负永久资产，消除双重征税，降低投资成本，促进投资利息率，缩短投资回收期，客观上刺激资本高新技术产业的投资，实现升级设备和技术。32实现国内外企业的平等根据有关规定，国内企业不能抵扣购买固定资产的增值税，但是外国企业享受退税或购买类似设备的固定资产免征增值税的优惠政策，客观上导致国内企业的生产型增值税的实施，外国企业消费型增值税的实施。从一开始，国内和外国企业是不公平竞争。采用消费型增值税后允许双方抵消企业购进的固定资产，面临同样的税收政策，因此形成了一个公平的竞争环境。33工业化促进基础产业和资本密集型企业的发展对于基础产业和资本密集型企业与加工工业和劳动密集型企业相比，消费增值税政策更好的有利于较高的固定资产比例的企业。这个转变将推动基础产业和资本密集型企业发展，缓解基础产业的基础原材料瓶颈问题，加快技术进步和设备升级，促进国内产品的国际竞争，也将沿着民族方向产业政策。34加强出口型企业的国际竞争生产型增值税政策规定的应税
