中文:
增值税转型改革是指将生产型增值税转变为消费型增值税,是中国政府为了应对经济社会发展变化而采取的一项重要政策措施。那么,什么因素促使了增值税转型改革呢?
首先,经济社会发展需要是增值税转型改革的主要推动力。随着中国经济的快速发展,国内外经济形势和市场需求也在不断变化,为了保持经济的持续稳定增长,政府需要采取一系列措施来应对这些变化。增值税转型改革可以降低企业成本,提高企业竞争力,促进企业发展,同时也可以刺激消费,扩大内需,推动经济持续增长。
其次,税收制度不适应需要也是增值税转型改革的重要原因之一。生产型增值税在税收制度上存在一些问题,如对固定资产的进项税额不予抵扣,存在重复征税等问题,这些问题不仅增加了企业成本,也影响了企业的竞争力。因此,为了优化税收制度,提高企业竞争力,政府采取了增值税转型改革的措施。
最后,国际经验也促使中国政府进行增值税转型改革。消费型增值税是国际上普遍采用的增值税类型,这种增值税可以避免对固定资产的重复征税,降低企业成本,提高企业竞争力。中国政府借鉴国际经验,采取了增值税转型改革的措施,以适应国际经济发展的趋势。
英文:
VAT transformation and reform refers to the transformation of production-based VAT to consumption-based VAT, which is an important policy measure taken by the Chinese government to cope with changes in economic and social development. So, what factors prompted the VAT transformation and reform?
Firstly, the need for economic and social development is the main driving force behind the VAT transformation and reform. With the rapid development of the Chinese economy, domestic and foreign economic situations and market demand are constantly changing. To maintain sustained and stable economic growth, the government needs to take a series of measures to respond to these changes. The VAT transformation and reform can reduce business costs, improve business competitiveness, and promote business development while also stimulating consumption, expanding domestic demand, and promoting sustained economic growth.
Secondly, the unsuitability of the tax system is also an important reason for the VAT transformation and reform. Production-based VAT has some problems in the tax system, such as not deducting input VAT on fixed assets and duplicate taxation. These problems not only increase business costs but also affect business competitiveness. Therefore, in order to optimize the tax system and improve business competitiveness, the government has taken the measure of VAT transformation and reform.
Finally, international experience has also prompted the Chinese government to carry out VAT transformation and reform. Consumption-based VAT is commonly used internationally. This type of VAT can avoid duplicate taxation on fixed assets, reduce business costs, and improve business competitiveness. The Chinese government draws on international experience and adopts the measure of VAT transformation and reform to adapt to the trend of international economic development.