生产型和消费型增值税各有优缺点。
Both productive and consumptive added value taxes have their own advantages and disadvantages respectively.
进而最终实现向消费型增值税转变和与国际接轨。
And carry out the change of consumed VAT and meet to international custom.
本文就消费型增值税对会计核算的影响进行浅要分析。
This paper analyzed the impact of consumption-based value-added tax to accounting.
从优化税制角度出发，需要将现行生产型增值税转换为消费型增值税。
From the view of optimizing the tax system, it is necessary to transfer present production type VAT to consumption type VAT.
消费型增值税能克服生产型增值税的缺点，是增值税转型的最终目标。
Consumption type of VAT can overcome the disadvantage of production type of VAT and become the final goal of VAT transition.
根据税基的宽窄不同，增值税分为生产型增值税、收入型增值税和消费型增值税。
Discussion on the change from production value-added tax to consumption value-added tax;
增值税根据税基的宽窄不同，分为生产型增值税、收入型增值税和消费型增值税。
Width according to the different VAT tax base is divided into production-based value-added tax, income-based value-added tax and consumption-type VAT.
消费型增值税与生产型增值税相比有着明显的优越性，因此必须尽快实现增值税转型。
Consumptive value-added tax has many obvious advantages comparing with productive value-added tax, so that we should realize the change of value-added tax as soon as possible.
特别是加入WTO以来，由生产型增值税向先进的消费型增值税转型是中国税收体制改革的必然趋势。
Especially after China getting into WTO, it is an infallible tendency of taxation reformation that productive value added tax is benefit to consumption value added tax.
该文主要结合我国现行增值税存在的主要问题。提出在扩大增值税征税范围的基础上全面实施消费型增值税。
Aiming at these problems, in this article, the comprehensive implement of consumptive value added tax on the basis of enlarging the range was brought out.
从经济学视角看，增值税转型主要由生产型、收入型增值税向消费型增值税转变，更多地体现中性收入原则。
From the Angle of economics, the transform of neutral tax revenue will be primarily transformed to consuming type from conducting type and revenue type so as to reflect neutral revenue principle.
应通过重视和完善所得税增收以及把生产型增值税改变为消费型增值税等途径从根本上改变目前税收体制上存在的问题。
We have to pay great attention to the tax on income and change tax on value added by production into tax on value added by consumption. The current tax system must be solved completely.
本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。
This essay first explains the definition of VAT and making comparison and analysis on 3 types of VAT: Production VAT, Income VAT and Consumer VAT.
本文首先对增值税的概念予以解释，对增值税的三种类型即生产型增值税、收入型增值税和消费型增值税进行对比分析。
This essay first explains the definition of VAT and making parison and analysis on 3 types of VAT: Production VAT, Ine VAT and Consumer VAT.
就当前而言，应积极创造有利于向消费型过渡的税收环境，为增值税顺利转型作好准备。
We should create actively revenue environment that is propitious to transition toward consumption type so as do well preparation for transformation of value-added tax.
通过税收政策对构建节约型社会的作用及在税制方面所存在问题的详细分析，建议从增值税、所得税、消费税和其他税种方面进行完善。
This paper analyzes the function of tax policy and existing problems of tax system at present during structuring the economizing type society, puts forward the concrete con…
自我国2009年初实施增值税从生产型转为消费型的税收体制改革以来，对我国企业财务管理活动产生了重大影响。
Since the beginning of 2009, the reform on added-value tax from production to consumption has affected China's financial management greatly.
其次，分析了我国增值税的现状，说明我国增值税由生产型向消费型转变的必要性。
Secondly, analysis the present situation of VATof our country, have proved the necessity to transition of VAT from production type to consumption type of our country.
2009年实施的《增值税暂行条例》标志着我国增值税由生产型向消费型转变。
Provisional Regulations on value added tax "implemented in 2009 marked that our value-added tax is changed from production-based into consumption-based."
增值税转型是指增值税由现行的生产型转为消费型。
VAT Transition refers to transiting VAT from the current producing type into consuming type.
增值税转型是指增值税由现行的生产型转为消费型。
VAT Transition refers to transiting VAT from the current producing type into consuming type.
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