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从1994年税制改革至今,我国一直是增值税与营业税收同时征收的税收政策。随着市场经济的不断发展及当前“新常态”下产业结构的重新调整,“营改增”成为我国税制完善的必然趋势,对当前产业结构调整顺利进行的“助推器”。本文从法律层面对营改增中存在的问题加以论述,以求在法律规范上进行完善,便于我们加深对“营改增”的认识理解,促进营改增顺利进行。
Since the reform of the tax system in 1994, China has always been the tax policy for the simultaneous collection of value-added tax and business tax. With the continuous development of the market economy and the readjustment of the industrial structure under the current “new normal”, the reform of the “tax reform” has become the inevitable trend of the improvement of the tax system in our country. With the adjustment of the current industrial structure, the booster “. This article discusses the existing problems in the reform of the camp from legal aspects, in order to improve on the laws and regulations, so that we can deepen our understanding and understanding of ”camp-change" and promote the smooth growth of the camp.