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我国营改增试点全面铺开后,经过一年的实践,取得了积极的成果。下一步增值税改革的方向和重点是什么?现行增值税还存在什么问题?所有这些问题都需要我们进一步厘清。一、营改增后增值税制度所取得的成效(一)优化了商品和劳务税的税制设计1994年的税制改革确立了增值税与营业税并立的商品和劳务税的制度框架,商品生产、销售征收增值税,劳务提供征收营业税,增值税作为共享税,由国税局负责征收,营业税作为地方政府的主体税种,由地税局负责征收。两税并立,分别征收,割裂了增值税抵扣链条的完整,外购劳务与服务的重复征税难以消除,不利于第二产业外购劳务,也不利于第三产业的发展
After the comprehensive reform pilot camp was fully rolled out in our country, after a year of practice, we have achieved positive results. What is the direction and focus of the next VAT reform? What are the existing VAT problems? All of these issues need further clarification. I. Achievements of the VAT System after the VAT Increase and Battalion Increase (I) Optimization of the Tax System for Commodities and Labor Taxes The tax reform in 1994 established the institutional framework for goods and services tax, which is a combination of VAT and sales tax, and the commodity production and sales Value-added tax levied, the provision of labor service business tax, value-added tax as a shared tax, collected by the IRS, business tax as the main local government tax types, the Inland Revenue Department responsible for the collection. The two taxes stand side by side and are respectively levied and separated from the completeness of the VAT deduction chain. It is difficult to eliminate the double taxation of purchased labor services and services, which is not conducive to the outsourcing of labor in the secondary industry nor is it conducive to the development of the tertiary industry.