增值税转型全面实施。
本文探讨了增值税转型对中国经济的影响。
Based on VAT transform, the paper discussed the transform effect to China's economy.
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.
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.
增值税转型将对石化建设项目经济效益测算的方法、结果产生重要影响。
VAT transition is due to exert significant effect on the measuring methods and results of economic benefits of petrochemical construction projects.
目前我国已具备增值税转型条件，宜采用“一步到位”方式，但不宜提高税率。
Currently, China has already had the conditions of value-added tax conversion, so it is suitable to adapt the one-step-to-reach approach, but not to promote tax ratio.
在文章的最后一部分指出增值税转型中所存在的问题并有针对性地提出相关措施建议。
In the last part, the article points out the problems that occurred during the transformation of the value-added tax and puts forward some Suggestions in a targeted manner.
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.
内容提要增值税转型在东北地区试点两年多来，取得了诸多成绩，但也暴露出一些问题。
The transformation of the value added tax which was experimented in northeastern China more than 2 years ago has achieved good performance. Yet some problems still lie in it.
增值税转型过程中，由于对购进固定资产进项税额抵扣政策的不同，必将引起相关财务指标的变化。
During the transformation of value-added tax, the different credit policy of input value-added tax when enterprises buy fixed assets will cause some financial indexes to change.
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.
在测算结果上，增值税转型后，无论是否扩大增值税征收范围，石化建设项目的经济效益都将有所提高。
In the measuring result, after VAT transition, the economic benefit of petrochemical construction project is due to increase no matter whether enlarging the VAT collecting range.
增值税转型是当前财税领域关注的重大问题，它涉及经济问题的诸多方面，对企业投资决策的影响亦很大。
The change of added-value tax is an issue in the present financial field. It involves the economic problems of all aspects, and it also influences the investment decisions.
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.
随着试点范围的不断扩大，虽然取得了可喜的成果，但这样的试点并非真正意义上的增值税转型，也暴露出了诸多问题。
With the continuous expansion of the scope of the pilot, despite encouraging results, but the pilot was not in the true sense of VAT in transition, but also exposed many problems.
介绍了增值税转型的原因和增值税转型后企业的变化，分析了增值税转型对企业财务的影响，提出了增值税转型后企业财务的对策。
This article analyses the necessity of VAT reform in our country and points out the deficiencies in the existent VAT policy and the unfavorable influences of our VAT transition.
本文建议在增值税转型之际，应该明确增值税真正身份，以“费用说”替代“代理说”，建立财税分离的增值税会计模式，给增值税在损益表中应有地位。
Due to the change of value-added tax, in order to set up a separate value-added tax accounting model, Expense Doctrine should be used instead of Agency Doctrine.
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.
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.
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