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摘要:增值税是本世纪流转税体系中的一个新的税种,因为其具有收入稳定、保持税收中立、有效消除重复征税等特点,因此世界各国越来越推崇实施增值税。从产生增值税至今,目前已经有100多个国家将其作为本国的主要税种。增值税主要分为三种类型:“生产型增值税”、“收入型增值税”、“消费型增值税”。在2009年,我国全面实施了增值税转型的改革,由“生产型增值税”向“消费型增值税”转型,规范了我国现行的增值税制度,使税收更加符合科学发展的要求,为最终完善我国增值税制度创造了有利的条件。本文主要通过对世界各典型国家（法国、德国、巴西等国家）增值税的比较研究,对我国增值税的进一步完善提出建设性意见。42329
我国增值税尚处于发展和完善的进程中，2009年以前，由于我国实行的是生产型增值税，为组织生产而投入的固定资产所含进项税额不能抵扣、抑制投资的弊端逐渐显现。随着十几年的实践，增值税改革的呼声越来越高。调研典型国家和地区的增值税制度，为国家改革增值税制度的决策提供必不可少的依据。
毕业论文关键词：增值税；消费型增值税；改革；完善；比较分析
Abstract
VAT tax of the century of a new tax system, because it has a steady income, maintain tax neutrality, the effective elimination of double taxation and other features, so more and more countries around the world praised the implementation of value added tax. From the VAT has, at present there are more than 100 countries as their major tax categories. Value added tax is pided into three main types: "production VAT", "income tax", "consumption VAT". In 2009, China's full implementation of VAT transformation reform from "production VAT" to a "consumption VAT" transformation, regulates the current VAT system, make the tax more in line with the requirements of scientific development, for the ultimate perfection of the tax system to create favorable conditions. This paper by all countries of the world (France, and Germany, and Brazil and other countries), comparative research on the VAT, constructive comments on the perfection of China's value added tax.
VAT is still in the process of development and improvement, by 2009, as is the production of value-added tax in our country, inputs for the production of fixed assets input tax cannot be deducted, drawbacks to inhibit investment gradually. With more than 10 years of practice, the reform of value-added tax is increasing. Research of typical national and regional sales tax system, provide an essential basis for decision-making at the national reform of the VAT system.
KeyWords: VAT; consumption VAT; Reform; improvement; comparative analysis;
目录
引言····01
一、增值税概述02
（一）增值税的概念·····02
（二） 增值税在我国的演变历程·02
（三） 增值税在我国的运用概况·03
二 、增值税在中国的具体运用·····03
（一）增值税征税范围的规定···03
1、增值税征税范围的一般规定···03
2、增值税征税范围的特殊规定··03
（二）增值税税率·04
（三）增值税免税规定····04
（四）增值税应纳税额的计算····04
（五）增值税的纳税申报及纳税地点···04
三、增值税在外国的具体运用05
（一）增值税在欧洲国家的运用概况····05