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财政部、国家税务总局于2012年1月1日起以上海作为首个城市对市交通运输业和部分现代服务业开展“营改增”的税务改革试点,于2013年8月1日起,要求在全国范围内开展交通运输业和部分现代服务业营业税改增值税试点。“营改增”的税制改革,实际上是将我国目前部分征收营业税的企业改变成征收增值税,其目的是完善税制体系,消除目前对货物和劳务分别征收增值税与营业税所产生的重复征税问题;降低企业税负;大力扶持第三产业,从而促进产业间融合和产业结构升级;优化投资、消费和出口结构,增强中国企业在国际上的竞争力。然而,在“营改增”的试点过程中,也暴露出政策上的一些不足,在税制改革之后,部分大中型非生产性服务企业的税负“不降反增”。本文简单分析“营改增”的目的以及出现“不降反增”现象的原因,并对此提出相应的建议和措施,为以后的改革作一定的参考。
As of January 1, 2012, the Ministry of Finance and the State Administration of Taxation started the pilot reform of tax reform of “business tax reform” in the city’s transportation industry and some modern service industries starting from January 1, 2013 Starting from the requirements of the nationwide development of transportation and part of the modern service industry tax reform VAT pilot. In fact, the tax reform of the “tax reform” has actually changed the part of the business tax levied by our country into a levied value-added tax. Its purpose is to perfect the tax system and eliminate the current VAT and business tax levied on goods and services Repeated taxation; reduce the tax burden on enterprises; vigorously support the tertiary industry, thus promoting inter-industry integration and upgrading of industrial structure; optimize the investment, consumption and export structure, enhance Chinese enterprises in the international competitiveness. However, some policy deficiencies were exposed in the pilot program of “reforming camps and increasing profits.” After the reform of the tax system, the tax burden of some large and medium-sized non-manufacturing service enterprises “increased or decreased”. This article simply analyzes the purpose of “change by business ” and “does not reduce ” phenomenon, and puts forward corresponding suggestions and measures to make some reference for the future reform.