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根据我国目前的税收制度,进口或者销售货物、提供加工修理修配服务需要缴纳增值税;交通运输、建筑、金融保险、邮电通信、文化体育、娱乐、销售不动产等行业缴纳营业税。两税并行具有许多弊端,改革势在必行。楼继伟[1]、周小川[2]等人也分别在不同的场合表示:现行服务业的税收制度制约了我国服务业的发展,未来增值税的改革应该将增值税的征收范围从制造业扩大到服务业。
According to China’s current tax system, VAT is required to be paid for the import and sales of goods and the provision of processing, repair and repair services; and the business tax is paid for industries such as transportation, construction, finance and insurance, post and telecommunications, cultural and sports activities, entertainment and sales of real estate. There are many drawbacks to parallelizing the two taxes and reform is imperative. Lou Jiwei [1], Zhou Xiaochuan [2] and others also said on different occasions respectively: The tax system of the current service industry has restricted the development of China’s service industry. In the future, the reform of value-added tax should shift the scope of VAT collection from manufacturing Industry expanded to service industry.