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为了适应社会主义市场经济发展的要求,我国在1994年对税收制度进行了较全面的改革,基本上建立了社会主义市场经济需要的税收体系。从运行情况看,尽管取得了很大成效,但还存在着税制上的不规范和缺位。因此,客观上需要根据新的经济发展变化情况,进一步改革和完善我国的税收制度,如在流转税方面,尽管统一了内外两套流转税制,但由于增值税和营业税是两个并列的税种,征税范围存在着交叉和重叠。同时由于一些行业没有纳入增值税的课征范围致使增值税的抵扣链条存在缺陷。因此,进一步改革和完善以增值税为主要内容的流转税是新世纪迫切需要解决的新课题。本文就今后我国增值税的改革和完善问题作些分析。
In order to meet the requirements of the development of the socialist market economy, our country conducted a more complete reform of the taxation system in 1994, and basically established the taxation system required by the socialist market economy. Judging from the operational situation, despite the great achievements made, there are still irregularities and absences in the tax system. Therefore, it is objectively necessary to further reform and perfect our tax system according to the new economic development and changes. For example, in terms of circulation tax, despite the unification of two sets of internal and external circulation tax systems, since value added tax and business tax are two types of tied taxes, There are crossings and overlaps in the scope of taxation. At the same time, some industries are not included in the scope of the scope of value-added tax deduction of the VAT deduction chain defects. Therefore, the further reform and improvement of the turnover tax with value-added tax as the main content is a new topic that needs urgent solution in the new century. This article analyzes the reform and improvement of China’s VAT in the future.