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经济乃税收之母,主体税种的征税重心必然会随着主导产业的转型而发生转移。我国增值税替代营业税的过程就是税制征税重心随主导产业的转移而变化的过程:1994年设计的增值税和营业税“两税并行”格局,是基于当时以第二产业为主,兼顾对第三产业征税的目的,也是符合当时实际征管条件的现实选择;2012年实施的“营改增”同样是适应平衡各产业税负和鼓励第三产业发展的现实需要。同时,“营改增”后的增值税制度仍是一种过渡性的选择,不能完全满足对第三产业征税的需要,其复杂的税率结构、偏窄的进项抵扣范围和“第二产业特征”明显的征管制度有必要进一步改革。
Economy is the mother of taxes, the tax center of the main tax types will inevitably shift with the transformation of the leading industries. The process of VAT substitution business tax in our country is the process in which the tax center of taxation changes with the transfer of leading industries: the VAT and business tax designed in 1994 are based on the principle of “secondary tax and double taxation” The purpose of taxing the tertiary industry is also in line with the actual choice of the actual conditions of collection and management; the “tax reform” implemented in 2012 is also a practical need to balance the tax burden of various industries and encourage the development of the tertiary industry. At the same time, the VAT system after the “battalion reform” is still a transitional choice and can not fully meet the need for taxation of the tertiary industry. Its complicated tax structure, narrow input deductible scope and “The characteristics of the secondary industry ” The obvious system of collection and administration needs further reform.