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增值税“扩围”是我国税制领域的重大改革事项,在重庆大力发展民营经济的今天,对重庆财政收入、企业转型发展、地税征管体系、产业结构的调整都有着极其重要的意义。本文立足重庆,多维度分析增值税“扩围”对重庆经济带来的影响,并提出相应的改革建议。
Value Added Tax (VAT) “Expansion” is a major reform issue in the field of taxation in our country. With the vigorous development of private economy in Chongqing, it is extremely important for Chongqing’s fiscal revenue, the transformation and development of enterprises, the local tax collection and management system and the adjustment of industrial structure. Based on Chongqing, this paper analyzes the impact of VAT on expansion of Chongqing economy through multidimensional analysis and puts forward corresponding reform proposals.