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Abstract China at present production configuration tax system, source in 1994 tax distribution system reform. Once participated in "94 tax systems" design Chinese tax affairs academic society association president Yang Chongchun to say, when in 1993 designed the tax system reform, was being in the capital construction and the fixed asset investment inflation time. Some experts' believed, at that time if appeared the expense increment duty, will certainly to intensify the investment inflation. In addition reforms the principle of design is does not increase the enterprise burden, also cannot reduce the financial revenue, like this surveys down, the implementation production configuration increment duty conformed to then situation. However, the 1990s last stages, the Chinese economy faced with the serious investment insufficiency, under the present tax system, the production configuration increment duty does not give to the fixed asset arrives at the buckle, renews the transformation to the equipment many, the tax revenue burden is heavier. This already became the shackles in some kind of degree which the enterprise developed. Therefore our country increment duty reforming reform imperative. This article first introduced the development and the reform which the increment duty system origin as well as after introduces our country experiences. Then, in detail narrated the serious consequence which our country increment duty system existence question as well as these questions brings, this all indicated our country increment duty reforming reforms imperative. The this article third part emphatically explainned our country since July, 2004 the increment duty reforming reform entire process, and has proven the reforming reform achievement and the influence with the northeast experiment site concrete data. In the article last in the part, has carried on the forecast and the forecast to the increment duty reforming reform in the our country comprehensive development, and proposed own suggestion, elaborated needs steadily to advance gradually carries on comprehensive reforming the truth.

Summary
China's current production-based tax, the tax-sharing system reform from 1994. Who participated in the "94 tax" designed Yangchongchun president of the Chinese Taxation Institute said that the design of the tax reform in 1993, is in the infrastructure and the expansion of investment in fixed assets. Some experts believe that if the introduction of consumer-oriented value-added tax will increase investment expansion. Coupled with the design principles of the reform is not to increase the burden on the company, can not reduce revenue, such calculations down a production-based value-added tax in line with the prevailing situation. However, the late 1990s in the 20th century, China's economy is facing a serious shortage of investment, the existing tax regime, production-based value-added tax on fixed assets not reported on upgrading equipment, the greater the tax burden more onerous. This in a way has become a development shackles. Therefore, it is imperative to reform China's value-added transformation. The first introduced in the introduction of value added tax system and the origin of our experienced after the development and reform. Then elaborated on the problems of our tax system and the issues arising from the serious consequences, which shows that our tax reform is the transition. The third part of our focus on since July 2004 has been added in the entire reform process, and pilot-specific data used to justify the results and impact of the transition reform. In the last part of the article, the value-added transformation in China's reform and full implementation of the prospects and forecasts, and has raised its recommendation on the need for a gradual transition comprehensive truth.

Summary China current production type tax system, come from a cent tax system reform for 1994 years.The Chinese tax administration which once participates "94 tax systems"s design mastered president of association 崇 spring to say, designing tax system reform in 1993, is being placed in the inflation period of capital construction and fixed assets investment.Some experts think that if at that time set consumption type added value tax, will turn worse the inflation of investment necessarily.And the design principle of[with] reform isn't to do increase business enterprise burden, can't reducing public finance income, either, measuring to calculate down so, practicing a production type added value tax to match the then circumstance.However, the end of 90's in 20 centuries, Chinese economy face serious investment shortage, current tax system bottom, production type added value tax to fixed assets not to arrive to button up, renew reformation to the equipments more many, revenue from tax burden more heavy.This has already become the fetter of business enterprise development on a certain degree.So the added value tax of the our country transforms of the reform power be going necessarily.
This text introduced added value tax the origins of the system first and the development and the reform experienced after ushering in our country.Then, related the system existent problem of the our country added value tax and these problems the serious result brought in detail, this all expressed the transformation reform power of the added value tax of our country Be going necessarily.Textual the third part emphasized to explain in detail our country since July,2004 of the added value tax transformed the whole process of[with] reform, counteracting the concrete data of northeast experimental unit to proved a transformation the result and the influence of[with] reform.Transform reform to the added value tax in the last part of article at our country of opened an exhibition to carry on outlook and predict completely, and put forward own suggestion, elaborated to need steady gradually enter of carry on transforming completely of truth.

Abstract：China's present productive tax system , the system of tax allocation coming from 1994 is reformed. Once participated in Chinese tax society's president Yang ChongChun designing it of " 94 tax systems " and said, in the inflation period of the capital construction and investment in fixed assets while designing the tax system reform in 1993. Some experts show, if issued the consuming type value-added tax at that time, will aggravate the inflation that is invested in. In addition, the design principle of the reform is not to increase enterprises to bear , can't reduce the fiscal revenues either, calculate like this, it accords with the situation at that time to implement the productive value-added tax. However, in latter stage of 1990s, China's economy faced under-capitalizing seriously, under the current tax system, the productive value-added tax refuses to deduct the fixed assets, it is the more to renovate the equipment, the heavier the tax revenue is born . This has already become the yoke of enterprise's development to a certain extent. So the reform that the value-added tax of our country makes the transition is imperative.
This text has introduced the origin of the system of the value-added tax and development gone through after introducing our country and reformed at first. Then, have told the system existing problem of value-added tax of our country and serious consequence that these problems bring in detail , this indicates the value-added tax of our country makes the transition the reform is imperative. The whole course of the reform that the value-added tax since July of 2004 of our country has made the transition that the third part of this text has been explained emphatically, achievement and influence of the reform that and prove to make the transition with the concrete data of the Northeastern pilot project. In the last part of the article, made the transition to the value-added tax the overall development of the reform in our country was expected and predicted , have put forward one's own suggestion, has explained that needs the steady and progressive reason of making the transition in an all-round way.