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“营改增”是深化财税体制改革的重头戏,实现了由“道道征收、全额征税”的营业税制,向具有“环环征税、层层抵扣”特点、仅对生产经营环节增值部分征税的增值税制转变,打通了连接二、三产业增值税抵扣链条,解决重复征收问题,减轻企业税负,对发展服务业尤其是科技等高端服务业、促进产业和消费升级、培育新动能、深化供给侧结构性改革发挥重要作用。
The reform of finance and taxation system is the highlight of deepening the reform of the fiscal and taxation system, realizing the business tax system of “levying and collecting the full amount of tax” Only the value-added tax system that is taxed on the value-added part of the production and operation sectors has been changed. The chain of value-added tax deduction linking the secondary and tertiary industries has been opened up to solve the problem of duplicate collection and reduce the tax burden on enterprises. It is also necessary to promote the development of high-end service industries, especially science and technology, Upgrading of industries and consumption, fostering new momentum and deepening supply-side structural reforms have played an important role.