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我国现阶段的经济社会形势要求实施结构性的减税政策,而“营改增”是我国结构性减税政策的重要途径和着力点。因此,在我国结构性减税的大背景下,分析和研究我国“营改增”试点改革的效果,并对未来进一步改革提出政策建议,对于完善我国税制、税收政策和丰富结构性减税内容有着重要的意义。本文在分析我国现阶段结构性减税的必要性、主要途径及“营改增”对实现结构性减税的重要作用之后,全面系统地总结了我国“营改增”试点的主要成效及存在问题,在此基础上,提出我国“营改增”的整体改革方案及时间安排,并对重点行业和难点行业的“营改增”提出了具体政策意见。
The current economic and social situation in our country requires the implementation of a structural tax reduction policy. However, “increasing tax reform” is an important approach and focal point for China’s structural tax reduction policy. Therefore, under the background of the structural tax reduction in our country, we analyze and study the effect of the pilot reform of “camp reform” in our country, and put forward the policy suggestions for further reform in the future. It is of great significance for perfecting China’s tax system and tax policy and enriching the structural reduction Tax content has an important meaning. After analyzing the necessity and main ways of structural tax reduction in our country at present and the important role of “increasing profits and taxes” in realizing the structural tax reduction, this paper comprehensively and systematically summarizes the pilot projects of “ Main achievements and existent problems. On this basis, we put forward the overall reform plan and schedule of our country’s ”battalion reform“ and put forward specific policy opinions on the ”battalion reform" in key industries and difficult industries.