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增值税,它是以商品在流转过程中产生的增值额为计税依据而征收的一种商品税。我国的增值税制度经历了从改革开放初期建立的生产性增值税,到2004年开始生产型增值税向消费性增值税的转型试点,并于2009年推向全国这一过程。并且2012年1月1日我国在上海市开始了增值税扩围的试点工作,这次改革主要是将部分第三产业中征收营业税的行业改为征收增值税。本文将针对这次改革的必要性、意义以及一些有待进一步深入考虑的问题进行探讨。
Value-added tax, which is a kind of commodity tax levied on the basis of the added value arising from the circulation of commodities. The VAT system of our country has gone through the production value added tax established from the initial stage of reform and opening up and started the pilot reform of production value added tax to the consumer value-added tax in 2004 and was pushed to the whole country in 2009. And on January 1, 2012, China started the pilot project of expanding value-added tax in Shanghai. The reform mainly changed the VAT-levied VAT levied on certain levied business tax in the tertiary industry. This article will address the need for the reform, its significance and some issues to be further considered in depth.