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增值税是税收管理中的一个重要的组成部分,也是税务改革的重要成果。本文以税务改革中的增值税为分析对象,概述了营业税和增值税的税收主要内容和表现特点,并就营业税改增值税的税收发展背景以及实施税改的必要性进行了针对性的阐述,通过概述在营业税改增值税的过程中出现的主要问题,提出了改善当前不良局面的应对措施,为更好的实现营业税改增值税的税改措施提供有力的参考建议。
Value-added tax is an important part of tax administration and also an important result of tax reform. In this paper, the tax reform of value-added tax for the analysis of the object, outlined the main contents and performance characteristics of the business tax and value-added tax, and tax reform of business tax to VAT background and the necessity of implementing tax reform targeted, By summarizing the major problems that arise during the process of VAT reform of business tax, the countermeasures to improve the current adverse situation are put forward, which can provide a powerful reference for the tax reform measures to better realize the VAT reform.