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“营改增”后,按照“存量不动,增量调整”的原则,未来2-3年中央和地方将按50:50的比例分配增值税2016年4月30日,国务院下发了《全面推开营改增试点后调整中央与地方增值税收入划分过渡方案》的通知。该过渡方案是为解决“营改增”后,地方失去营业税这个主税种,收入大幅下降的问题。按照十八届三中全会财税改革的方案,税制改革要维持中央和地方收入格局大体不变。过渡方案规定,在未来
In the next 2-3 years, the Central Government and the local government will allocate value-added tax according to the ratio of 50:50 in the next 2-3 years. On April 30, 2016, the State Council Issued a circular titled “Transition Plan for Dividing Value-Added Tax Revenue between Central and Local Governments after Pilot Opening of Business Reform and Increasing Pilot Project”. The transitional plan is to solve the problem of “the business tax reform” and the loss of business tax on the part of the local government resulting in a sharp drop in revenue. According to the plan of fiscal reform of the Third Plenary Session of the 18th CPC Central Committee, the reform of the tax system should maintain the general unchanged income pattern of the central and local governments. The transitional program provides that in the future