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我国从2012年开始推行“营改增”试点,试点过程中营改增范围对应的税款全部归属地方,但长期来看并不现实。从税种管理角度来看,营改增后的增值税应该实行统一管理,税款分配也应一致,否则会增加管理的难度和成本。从业务范围上来看,增值税实行税款抵扣制度,现实征管活动无法在业务链条中将营改增范围与原有增值税业务范围划分清楚,从而影响到收入的分配。为解决营改增后地方财政收入问题,长远来看应改革增值税的收入分配
Since 2012, China started to carry out pilot projects of “increasing taxes and increasing profits”, and all tax corresponding to the scope of tax increases during the pilot project belonged to a certain place. However, it is not realistic in the long run. From the tax management point of view, after VAT VAT should be unified management, tax allocation should be the same, otherwise it will increase the management of the difficulty and cost. From the perspective of business scope, the implementation of tax deductible value-added tax system, the actual collection activities in the business chain can not change the scope of the original VAT business scope and clearly divided, thus affecting the distribution of income. In order to solve the problem of local fiscal revenue after the VAT reform, the income distribution of VAT should be reformed in the long run