【摘要】本文认为 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。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。增值税转型势必造成国家财政收入的减少，本文根据实际分析我国增值税转型的国际国内背景、转型对中国经济尤其是对财政收入的影响，分析财政收入缺口如何形成以及提出相应的弥补措施。
【关键词】增值税转型 背景及影响 财政收入减少 弥补措施

This paper argues that the transformation of value-added tax, the largest type of tax of China which takes 35% of the whole tax revenue income, is vitally important. The 3rd Plenary Session of the 16th Central Committee of CCP makes a decision such that "value-added tax is to be transformed from production-oriented to consumption-oriented; and equipment investment is to be allowed as an item for value-added tax deduction." The transformation of value-added tax is closely related to the national financial revenue and the benefits of many involved industies and enterprises; one single change makes a whole lot differences. The tranformation of value-added tax will inevitably decrease the national financial revenue. Based on simple facts, this paper analyzed the national and international background of the value-added tax transformaion, its influence to Chinese economy (especially the financial revenue), and how the financial deficit was formed. Finally make-up measures are proposed based upon above analysis.

[keywords] value-added tax tranformation; background and influence; decrease of financial revenue; make-up measures