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2012年1月1日在上海进行试点、2016年5月1日在全国范围内全面推开的营业税改征增值税(以下简称“营改增”)试点工作,是我国继1994年分税制改革以来,又一次重大的税制改革,也是结构性减税的一项重要措施。试点以来,在大多数行业中都取得了积极的成果,有利于促进经济发展方式的转变和经济结构战略性调整,有利于为中小企业减负,促进企业发展。但是,作为一项实施不久的税制改革,其必然存在一些问题和缺陷。本文针对“营改增”实施中存在的问题提供一些粗浅的看法及改进建议。
On January 1, 2012, a pilot project was launched in Shanghai, and the business tax reform (VAT) (hereinafter referred to as “VAT reform”) piloted on a nationwide scale on May 1, 2016 is China’s tax-sharing system in 1994 Since the reform, another major tax reform is also an important measure of structural tax cuts. Since the pilot project, positive results have been achieved in most industries, which are conducive to promoting the transformation of the mode of economic development and the strategic adjustment of the economic structure, reducing the burden on small and medium-sized enterprises and promoting the development of enterprises. However, as a tax reform to be implemented shortly, it inevitably has some problems and defects. This article provides some superficial opinions and suggestions for improvement of the existing problems in the implementation of “increasing profits and increasing profits”.