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增值税“扩围”改革是我国继2009年实施增值税转型改革后的又一次重大税制改革。随着改革的不断推进,与改革密切相关的如行业税负变化、收入分配框架、财政体制调整等问题成为社会关注的焦点,下一步应深入研究,审慎对待。一、增值税“扩围”后应考虑行业差别税率实施增值税“扩围”后,保持行业间税负的均衡性至关重要。第三产业涉及业务领域众多,资本有机构成不同、
Value-added tax “expansion ” reform is another major tax reform in China since the implementation of VAT reform in 2009. With the continuous promotion of reform, issues such as changes in tax burden, income distribution framework and adjustment of the financial system, which are closely related to the reform, have become the focus of attention in the society. The next step should be to conduct in-depth studies and be cautious. First, the value-added tax “expansion of ” should consider the differential tax rate of the industry after the implementation of value-added tax “expansion ” to maintain a balanced tax burden across the industry is essential. The tertiary industry involves a large number of business areas, the composition of different capital organic,