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营业税改增值税是我国税制改革继增值税全面转型的又一大举措,2012年1月1日部分试点行业率先实行改革。到目前为止,改革取得了预想的成效,因此,国务院常务会议提出“营改增”双扩容的方案。本文浅谈了改革的必要性、改革现状,通过测算无差别平衡点增值率的大小,探讨存在的主要问题,最后提出解决措施。
Business tax reform Value-added tax is another major measure of China’s tax reform following the overall transformation of value-added tax. On January 1, 2012, some of the pilot industries took the lead in implementing the reform. So far, the reform has yielded the desired results. Therefore, the executive meeting of the State Council put forward a proposal of double expansion of the camp and the reform of the government. This article discusses the necessity of reform, the status quo of reform, by measuring the size of the value-added rate of non-discriminative balance point, discusses the main problems, and finally puts forward solutions.