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自2010年底“十二五”规划提出为实现经济社会全面协调可持续发展,要力促转变经济发展方式,深化我国的税制改革,实行结构性减税政策的改革目标之后,增值税扩围的问题就成为有关我国税收体制改革的热点问题。而2011年末财政部、国家税务总局公布的《营业税改征增值税试点方案》则标志着增值税扩围改革已经正式纳入“十二五”期间改革的议程。本文从理论上分析增值税进行扩围改革的必要性以及其对我国经济社会产生的影响,并对其进一步深化改革提出相关建议。
Since the end of 2010, the “Twelfth Five-Year Plan” has put forward that after the reform goal of structural tax reduction policy has been put forward in order to realize the comprehensive, coordinated and sustainable economic and social development, to urge the transformation of economic development mode, deepen the reform of our taxation system, Has become a hot issue concerning the tax system reform in our country. At the end of 2011, the Pilot Program of Business Tax Reform and Value Added Tax announced by the Ministry of Finance and the State Administration of Taxation marked that the VAT reform has been formally included in the agenda of reform during the “12th Five-Year Plan” period. This paper theoretically analyzes the necessity of expanding VAT reform and its impact on the economic and social development in our country, and puts forward some suggestions for further deepening the reform.