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当前,税制问题已经逐渐成为了制约我国市场经济发展的主要问题之一。为了保证市场经济的发展速度,对现行的税制进行改革已势在必行。增值税和营业税是我国主要的流转税税种,对我国经济的发展有着一定的保障作用。然而,这两种税种之间存在的冲突,在很大程度上影响了税收收入在我国经济发展中所起作用的发挥,这也代表着对营业税和增值税进行改革已经迫在眉睫。文章主要分析了营业税改征增值税的政策存在的问题,并论述了营业税改征增值税税制相关政策的健全和完善。
At present, the tax system has gradually become one of the major problems that restrict the development of the market economy in our country. In order to ensure the speed of market economy, it is imperative to reform the current tax system. Value-added tax and business tax are the main types of turnover tax in our country, which have a certain guarantee function for the economic development of our country. However, the conflicts between these two kinds of taxes have greatly affected the tax revenues exerting their roles in the economic development of our country. This also represents that it is imminent to reform business tax and value-added tax. The article mainly analyzes the existing problems in the policy of converting sales tax into VAT, and discusses the improvement and perfection of the relevant policies of the VAT reform of sales tax.