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增值税作为中国第一大税种,其收入占国家税收收入总额的35％以上,地位举足轻重。党的十六届三中全会作出了“增值税由生产型改为消费型,将设备投资纳入增值税抵扣范围”的决定。2004年,增值税转型在东北试点。增值税转型是涉及国家财政收入和有关行业、企业利益的大事,牵一发而动全身。围绕增值税转型问题,记者采访了全国人大常委、上海社科院部门经济研究所所长厉无畏。
As the largest tax in China, the value-added tax accounts for more than 35% of the total national tax revenue and plays an important role. The Third Plenary Session of the 16th CPC Central Committee has made the decision of “changing the value-added tax from a production-oriented model to a consumer-oriented model and incorporating equipment investment into the scope of deductible VAT.” In 2004, the VAT transformation was piloted in the northeast. The transformation of value-added tax is a major event that involves the state’s revenue and the interests of relevant industries and enterprises. Around the issue of VAT conversion, the reporter interviewed the NPC Standing Committee and the director of the Economic Research Institute of the Shanghai Academy of Social Sciences.