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2008年1月1日,新企业所得税法已正式实施,而曾与之并列为税改两大重头戏的增值税转型,却仍处于“犹抱琵琶半遮面”的状况。至今,增值税转型改革尚在局部地区试点。事实上,在全国范围内尽快推行增值税转型,已逐渐在社会各界达成共识。应该说,增值税转型是本轮税改最为精彩一幕,也是税改成功与否的关键。这是因为,增值税是我国最大的税种,2006年占全国税收收入的34%以上,如果加上海关代征的进口产品的增值税收入,约占45%左右。同时,增值税涉及纳税主体非常广,对经济有深刻影响,直接关系到微观企业主体的生产经营模式。
On January 1, 2008, the new Enterprise Income Tax Law has been formally implemented and the value-added tax reform, which was tied with it as the two grand debates of tax reform, is still in a state of “still holding half the shade.” So far, the VAT reform is still piloted in some areas. In fact, the prompt implementation of the VAT reform throughout the country has gradually reached a consensus among all sectors of the community. Should be said that the transformation of value-added tax is the most exciting round of tax reform scene, but also the key to the success of the tax reform. This is because VAT is the largest tax in our country, accounting for more than 34% of the country’s total tax revenue in 2006. If we add the VAT revenue of the imported products collected by the customs, about 45% will be added. At the same time, value-added tax involves a very wide range of taxpayers, has a profound impact on the economy, is directly related to the micro-enterprise’s main mode of production and operation.