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自2011年底国务院发改委做出推行和扩大增值税改革试点行业和地区以来,到2013年11月底,据发改委估计大概有营业税的20%实现了试点工作。增值税的改革不仅仅是单一的税制改革,还涉及财政体制、政治体制等很多方面,而且一直受到社会各界的广泛关注,尤其在这两年的改革试点推进中,不断出现的新问题引起了社会的对增值税改革的深度思考。本文就增值税改革过程的涉及的相关问题做简要的分析,进而提出相关对策,以为政府和有关企业提供应对增值税改革带来影响的措施。
Since the end of November 2013, when the NDRC of the State Council has implemented and expanded the pilot industries and regions of value-added tax reform, as of the end of November 2013, it is estimated by the NDRC that about 20% of the sales tax has achieved the pilot project. The reform of value-added tax is not only a single tax reform but also involves many aspects, such as the financial system and the political system. It has drawn extensive attention from all walks of life. Especially in the pilot reform of these two years, new and emerging problems have arisen Deep Thinking of Value Added Tax Reform in Society. This article briefly analyzes the related issues involved in the VAT reform process and then proposes relevant measures to provide the government and relevant enterprises with measures to deal with the impact of the VAT reform.