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随着国家经济的逐步发展,我国的社会分工已经得到了进一步的细化,在国际竞争激烈的大环境下,增值税和营业税合并所暴露出来的问题逐渐严重,将营业税合并到增值税之中是我国在发展过程中改革的目标和方向,同时也是国家发展的必经之路。本文主要以增值税与营业税合并的不足为着手点,对两税合并的税率设计进行相关分析,进而对增值税与营业税合并带来的问题进行阐述。以期为地方税收提供有利的参考和借鉴。
With the gradual development of the national economy, the social division of labor in our country has been further elaborated. Under the intense international competition, the problems exposed by the merger of value-added tax and business tax have become increasingly serious, and the business tax has been incorporated into the value-added tax It is the goal and direction of our country’s reform in the course of its development. It is also the only way for the development of the country. This paper mainly focuses on the inadequacies of the merger of VAT and business tax, analyzes the tax rate design of the two tax mergers, and then expounds the problems caused by the merger of VAT and business tax. In order to provide a favorable reference and reference for local tax revenue.