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2011年,经国务院批准,我国财政部、国家税务总局联合下发营业税改增值税(以下简称“营改增”)试点方案。2013年8月1日,“营改增”范围已推广到全国试行。至此,历时4年多的“营改增”试点改革将在“十三五”开局之年迎来全面收官。为了研究“营改增”对财政经济的影响,本文从“营改增”最新政策的主要内容,“营改增”的减税效应及对地方财政收入的影响展开分析,并提出了可行性的建议。
In 2011, with the approval of the State Council, China’s Ministry of Finance and the State Administration of Taxation jointly issued the pilot scheme on business tax reform (hereinafter referred to as “tax reform”). On August 1, 2013, the scope of “VAT reform” has been extended to the national trial. At this point, the pilot reform of “camp reform” lasting more than 4 years will usher in a comprehensive ending in the year of “13th Five-Year Plan”. In order to study the impact of the “tax reform” on the financial economy, this article analyzes the main contents of the latest policy of “tax reform”, the tax reduction effect of “VAT reform” and its impact on local fiscal revenue , And put forward feasible suggestion.