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一个时期以来,税务权威界出现了一种忽视、淡化甚至消弱营业税的倾向。这种倾向衣现在理论研究上,就是主张缩小甚至取消替业税,以扩大增值税;表现在实际工作中,就是放松对营业税征管的指导,忽视对营业税政策的完善。凡此种种,不仅给营业税的实际管理带来影响,更不利于分税制的顺利推行。因此,结令税制和分税制改革4年多来的实践,有必要对营业税具有的地位和作用给以进一步认识。
Since a certain period of time, there has been a tendency in the tax authority community to ignore, weaken or even weaken the sales tax. This kind of trend clothing is theoretical research now, advocating reducing or even abolishing the employment tax in order to expand the value-added tax. In actual work, it is to relax the guidance of the business tax collection and management and ignore the improvement of the business tax policy. All this not only affects the actual management of business tax, but also does not favor the smooth implementation of the tax-sharing system. Therefore, it is necessary to give further understanding of the status and role of business tax in the practice of tax reform and tax-sharing system reform over the past four years.