Study Of Legal Issues Related To VAT Type's Transition

In 1994, our country carried out a comprehensive reform of the taxation system and executed value-added tax of production configuration which advanced the economic development. But as the economical situation changed continuously, especially after our country joined in WTO ,the value-added tax of production configuration is not consonant with the demand of economic development. The voice of value-added tax transformation in academic world was becoming louder and louder . Our government set up the test site about value-added tax transformation in the northeast area in October 2004 ,and accumulated experience for countrywide promotion . More than two years already have passed by in an instant, but value-added tax of expense has not popularized in our country. Because our government has many factors to consider. Furthermore ,there had already appeared some corporations which used these favourable policy to evade the tax . This dissertation tries to analyze it clear.This dissertation consists of the following four chapters: Chapter one provides three types of the value-added tax and analyzes their effects . Chapter two analyzes the necessity of the transformation about value-added tax in our country . Chapter three introduces the kinds of tax dodging and proposes the countermeasures for it . At the end of this dissertation presents some matters of law we require notice in such situation .