摘要
"营业税改征增值税"的目标主要有消除重复课税、减轻税负、促进服务业的发展与经济结构优化,从上海试点的运行情况看,已取得了一些成效,但在各目标的实现上还存在着一些不足。文章认为进一步扩大改革试点,应遵照以下基本原则:应充分考虑行业与企业的实际需求,发挥行业与企业作为经济主体的能动性;不是取代,而是重构;"营改增"是一个长期过程,不可操之过急;以降低改革成本为方案选择的基本标准。
The mainly goals of ＂business tax change to VAT＂ included eliminating reduplicate taxation, reducing tax burden, developing service industry and promoting economic structure. The experiments had made some achievements, but still exists some shortage. To further expand the experiments, we should abide by the following basic principles： the needs and activity of industry and enterprise should be fully considered. Not to replace business tax , but to reconstruction VAT. ＂Business tax change to VAT＂ is a long-term process, it must not be too hasty. The basic standard of project choice is reducing the cost of reform scheme selection.
出处
《安徽行政学院学报》
2012年第3期43-49,共7页
Journal of Anhui Academy of Governance
基金
江苏高校优势学科建设工程资助项目
关键词
营业税
增值税
改征
试点
business tax
value-added tax
experiments
