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2015年营业税改征增值税改革(以下简称“营改增”)将全面收官,从“十三五”时期开始中国财税体制将步入后“营改增”时期。新一轮财税体制改革的各项重大部署都将在这一时期陆续基本到位。准确评估、全面分析后“营改增”时期财税政策对广西财税收入和产业发展的影响,提前布局广西财税和产业的应对预案,对“十三五”时期广西赢得地方财税与产业发展先机与主动权具有非常重要的意义。一、后“营改增”时期财税体制改革对广西地方财税收入的机遇与挑战
Business tax reform in 2015 Value-added tax reform (hereinafter referred to as “business reform”) will be fully closed down, from the “13th Five-Year” period China’s taxation system will be entered after the “battalion change” period. All major arrangements for the reform of the fiscal and taxation system will be basically completed in this period. Accurate assessment and comprehensive analysis of the impact of fiscal and taxation policies on fiscal revenue and industrial development in Guangxi during the period of “tax reform and increased taxation”, plan ahead of schedule of fiscal and taxation and industries in Guangxi, Industrial development initiative and initiative has a very important significance. The Opportunities and Challenges of the Fiscal and Taxation System Reform on the Fiscal and Tax Revenue in Guangxi during the Period