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金融危机的颓势,欧洲社会的老龄化,使欧盟委员会再次将对占财政收入20%的增值税制度改革提上了日程。2010年12月1日,欧盟在其网站上发起了对增值税改革的全民讨论。在技术导向和服务导向的新时代,复杂且多变的增值税制度给欧盟的纳税人和管理者带来巨大的成本,同时造成了大量的避税行为。反观我国增值税立法存在的种种问题:仅有的暂行条例支撑,立法效力等级低;增值税的征税范围不完整;优惠税率过高,人民和企业的负担过重。因此借鉴欧盟改革的经验,加快增值税的立法,重视增值税在调控实体经济中的作用,用立法完善课税对象、征收范围、税率、绿色增值税的政策,更好地发挥增值税的中立性,使增值税在增值税法科学设计的轨道中健康运行。
The decline of the financial crisis and the aging of the European society make the European Commission again put the reform of the VAT system accounting for 20% of the fiscal revenue on the agenda. On December 1, 2010, the EU launched a popular discussion of VAT reform on its website. In the new era of technology-oriented and service-oriented, the complicated and ever-changing VAT system has brought enormous costs to taxpayers and managers in the EU and has resulted in a large number of tax avoidance activities. On the other hand, there are many problems existing in the VAT legislation of our country: the only one is the support of the interim regulations, the level of the legislative effectiveness is low; the scope of the VAT of the VAT is not complete; the preferential tax rate is too high and the people and enterprises are overburdened. Therefore, drawing lessons from the experience of the EU reform, speeding up the legislation on value-added tax, attaching importance to the role of value-added tax in the regulation and control of the real economy, using legislation to perfect the taxable object, imposing policies on scope, tax rate and green value-added tax, The value-added tax will be healthy in the orbit of the science-based design of value-added tax law.