我国增值税有关问题研究(附答辩问题)

我国增值税有关问题研究(附答辩问题)(论文7700字)
摘要
增值税是对我国范围内出售或者所加工的货物、提供劳动服务及进口货物的单位或者个人在整个过程中所取得的增值额进行征税的税目，我们要知道的是，增值税的最大特点是以增值税为对象，所以它涵盖生产经营的各个方面，并针对不同的环节实行单独的税收。增值税目前已经成为我国最重要的税种之一，增值税的收入比重在整个税收中高达60%以上，是中国目前最大的一个税种。自我国1984年起实施符合中国特色的增值税以来，对增值税的完善和改革一直都在进行。随着我国的经济进入一个新的增长阶段，人们对于增值税问题的关注也越来越重视，如何将增值税进一步的完善和使得其职能得到一个更好的发挥已经成为当下一个重要的问题。笔者在此次论文中对增值税的有关问题进行了相关性的研究，并对其目前存在的问题进行了总结概括，以便让大家对增值税有一个更好地了解。

关键词：税种；增值税；现状问题；对策建议
 
Abstract
VAT is the tax on the amount of value added to the individual or unit of the sale or processing of goods, the provision of Lloyd services and the import of goods within the scope of the border of our country. We need to note that the maximum value-added tax The characteristic is a value-added amount as a tax object, so it also covers all aspects of production and management, and for different links were taxed separately. VAT has become one of the most important tax in China, the proportion of value-added tax revenue in the whole tax more than 60%, is currently China's largest tax. Since the implementation of value-added tax in line with Chinese characteristics since 1984, the improvement and reform of value-added tax has been carried out. As China's economy has entered a new stage of growth, attention has been paid more and more attention to the issue of value-added tax, and how to improve the value-added tax and make its function a better play has become an important issue. The author in this paper on the value of the relevant issues of value-added research, and its current problems were summed up in order to let everyone have a better understanding of value-added tax.

Key words: tax; value - added tax; current situation;

目录
摘要    3
ABSTRACT    4
一、我国增值税的发展历程    6
（一）增值税的类型    6
（二）增值税发展的初期    6
（三）增值税的转型    7
（四）增值税的必要性    7
二、我国现行增值税的现状及问题    8
（一）征收范围所带来的矛盾    8
1.征收范围过窄    8
2.销售行为难以辨识    8
（二）我国增值税自身的缺陷和弊端    9
1.存在重复征税问题    9
2.不利于产业调整和优化    9
3．不利于国际市场竞争    10
4.对小规模纳税人不公平    10
三、完善我国增值税的对策    10
（一）扩大增值税的增值范围    10
（二）简化税制，改进征管    11
（三）保持纳税时间界定基础的一致性    11
四、总结    12
参考文献    13
致 谢    14