摘要
中国实行改革开放政策以来,增值税已进行了两次重大改革:第一次是在改革开放初期计划经济条件下进行的,是改进型产品税;第二次是在1992年我国经济体制向市场经济转轨目标确立后,经济结构尚处在计划经济与市场经济两种体制同时存在并交叉运行的条件下进行的,是不完整型增值税。进入21世纪后,我国已成功地转轨为社会主义市场经济体制国家,进行第三次增值税改革的条件已经具备,应进行现代型增值税改革。
The Chinese VAT reform has been carried out for two rounds since China＇s reform and opening-up. The first round was kicked off under the planned economy at the early stage of the reform and opening up. The VAT was changed into a modified product tax during thatis period. In 1992, the second round was launched. However, at that time, China just established the target to transform its planned economy system to the market economy system, so the Chinese economic structure was still in a pattern of two systems coexisting and cross-operating. As a result, the reformed VAT in this stage is still not perfect. In the 21st century, China has achieved a successful transition to establish a socialist market economy system, and this provides the ripe conditions for launching the third-round VAT reform to modernize the country＇s VAT tax system.
出处
《税务研究》
CSSCI
北大核心
2008年第10期24-26,共3页
