税制转型和税收政策

改生产型增值税为消费型增值税 ,虽然有利于统一税制 ,有利于向公共财政转型 ,但其本身并不是向公共财政转型 ,而只是增值税类型的变化。从根本上看 ,向公共财政转型实际上是政府行为和政府制度的转型 ;从目前情况看 ,向以所得税为主的直接税制转型的条件逐渐形成 ,增值税转型和内外资企业所得税并轨是今年的税收工作的两个重点。

On the Transfer of the Tax System and the Taxation Policy

A change from the productive V.A.T. into a consumptive V.A.T. is favorable to unifying the tax system and to transferring to public finance to replace the productive V.A.T. with a consumptive V.A.T. However, this change itself means merely a change in kinds of V.A.T. but not a real transfer to public finance, Strictly speaking, A transfer to public finance requires an actual transfer of government conduct and government system. For the current situation, as circumstances for a transfer to an income-tax-based direct tax system are looming large, the two key jobs in tax business this year are no doubt the transfer of V.A.T. and the combination of income tax of domestic and foreign enterprises.