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增值税制的现代化是中国30年税收改革厚积薄发的结果。自2006年“十一五规划”中首次承诺开展增值税改革以来,中国在近十年的时间里,先后完成了增值税转型和扩围的改革。特别是在2016年完成的“营改增”中,中国成为把金融业全面纳入增值税网络的一个主要国家。对于这种开创性的举措,其他国家的税收管理部门一定会给予相当的关注。同时,中国在增值税管理方面也取得了进步,一是统一由国税局征收管理,二是推行新的增值税发票制度。从长远来看,改革后的增值税制肯定会减少对经济的扭曲,有助于经济转型升级,提高中国跨国公司的竞争力。
The modernization of the value-added tax system is the result of 30 years of tax reform in China. Since the first promulgation of the VAT reform in the Eleventh Five-year Plan in 2006, China has successively completed the reform on the transformation and expansion of the value-added tax over the past decade. In particular, in “Business Improvement” completed in 2016, China became a major country that fully integrated the financial industry into the value-added tax network. For this pioneering move, tax administrations in other countries will certainly give considerable attention. At the same time, China has also made some progress in the management of VAT. The first one is the collection and management by the IRS, the second is the introduction of a new VAT invoice system. In the long run, the post-reform value-added tax system will certainly reduce distortions in the economy, contribute to economic restructuring and upgrading, and enhance the competitiveness of Chinese multinational corporations.