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1摘要我国增值税转型问题，是指我国由目前实行的生产型增值税转为实行消费型增值税。增值税以其明显的优越性，于上世纪九十年代迅速成为我国的主体税种，并在保证财政收入，促进经济发展等方面取得了显著成效。然而，由于我国在增值税推行之初，为了解决当时固定资产投资过热、产业结构失衡、恶性通货膨胀等问题，选择实施的是生产型增值税。十多年过去了，生产型增值税制约投资与出口的弊端随着宏观经济状况的转变越来越不适应中国经济的发展要求。因此，中国增值税转型是一个迫切需要研究的问题。消费型增值税符合中国市场经济体制改革的方向,它与国际增值税实践相一致，有利于使中国的增值税制与国际惯例相符；消费型增值税比现行的生产型增值税更符合增值税的抵扣原理，它符合我国税制改革的整体方向。在此理论依据的基础上，本文分析了转型对我国经济各方面的影响，并对我国增值税转型进行了理论分析和可行性实证分析。在本文的最后介绍了增值税转型的的各类会计处理。关键词:增值税转型，生产型增值税，消费型增值税2ABSTRACTInourcountry,thetransformationofthevalueaddedtax(VAT)referstothephenomenonthattheproductiveVATisbeingtransformedintotheconsumingVATatpresent.VAT,withitsspecialadvantages,rapidlybecameoneofthemaintaxesinChinainthe90soflastcentury,andhasmadegreatcontributiontotheaspectsoffinancialrevenueandeconomydevelopment.However,duringtheinitialstage,inordertodealwiththeproblemsofover-doneinvestmentforfixedassets,theunbalanceofindustrystructureandspiralofinflation,Chinaimplementedtheproductive-typeVAT.Overthepasttenyear,withthetransformationofmacroeconomyinChina,theproductive-typeVATrestrictstheinvestmentandbringsmanyproblemsinexports.Itprovesthattheproductive-typeVATdoesnotmeetthedemandofeconomydevelopmentinChinaanymore.Therefore,theVATtransformationisanurgentissuetostudy.TheconsumingVATcomplieswiththereformdirectionofthemarketeconomicsysteminChinaandtheconsumingVATcomplieswiththeuniversalpracticeofVAT,itwillbeconvenientfortheChinesetaxsystemofVATtobeinaccordancewiththeinternationalpractice.ComparedwiththecurrentproductiveVAT,theconsumingVATcomplieswiththeintegralreformdirectionofthetaxsysteminourcountry,Basedonthetheoreticalfoundations,thepresentpaperanalyzestheinfluencesfromthetransformationonalltheaspectsofeconomyinourcountry,Also,thepresentpapergivestheoreticalanalysisontheVATtransformationinourcountryandempiricalanalysisonitsfeasibility.Attheendofthepresentpaperintroducesalllevelsaccountingtreatmentsofthetransformationofthevalueaddedtax.Keywords:Value-addedtaxtransformation,productionvalue-addedtax,consumptionvalue-addedtax3目录1绪论...........................................................................................................................................................................11.1题目背景及意义...................................................................................................................................11.2题目研究现状......................................................................................................................................31.3论文研究内容和方法........................................................................................................................32增值税的基本理论...............................................................................................................................................52.1增值税介绍...........................................................................................................................................52.1.1增值税的历史沿革.....................................................................................................................52.1.2增值税的运行机理.....................................................................................................................52.2增值税的类型......................................................................................................................................52.2.1增值税的三种类型.....................................................................................................................52.2.2不同类型增值税对经济影响的分析.....................................................................................63我国增值税转型的实践分析............................................................................................................................93.1我国增值税的现状分析....................................................................................................................93.1.1我国增值税的现状.....................................................................................................................93.1.2我国现行的生产型增值税存在缺陷..................................................................................103.2我国增值税的现实选择..................................................................................................................113.2.1收入型增值税不是我国增值税转型的最优选择.............................................................113.2.2消费型增值税是我国增值税转型的最优选择................................................................133.2.3增值税转型的必要性..............................................................................................................143.3增值税转型实施过程中存在的问题..........................................................................................153.3.1政府财政状况的约束..............................................................................................................153.3.2对企业的影响...........................................................................................................................153.3.3实行消费型增值税使固定资产存量问题难以解决.......................................................153.3.4新增税收成本..............................................................................