区域性增值税转型改革存在的问题与解决对策

从近年国家先后在东北、中部等地区进行了由生产型增值税向消费型增值税的改革试点,取得了明显成效.但改革也存在不少问题;一是工作繁琐,操作难度大.二是抵扣范围偏窄,限制了企业投资.三是规定太宏观,缺乏具体的配套文件.四是引发骗税与企业假重组行为发生.五是产生一定的就业压力.建议及时改进增值税转型面临的问题,进一步构建新型的增值税体制.

Problems and Countermeasures of ValueAdded Tax in Some Region China

Reform experiment transferring production added-value tax to consumption value-added tax in northeast,central section and other places of China has gotten obvious effect.But many problems exist as follows: work is fussy and operating is difficulty.deduction scope is narrow,which restrict enterprises' investment.stipulation is too macroscopic and specific supplemental files are lack.cause tax deception and false enterprise reshuffle.produce certain employment pressure.It was suggested to solve these problems...