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税制改革是深化财税改革的三大任务之一。党的十八大以来,税制改革的进度明显加快,取得了不少成绩。一、税制改革的进展(一)营改增取得重要进展自2016年起,营改增试点在全国展开,截至目前已经运行10多个月,目前运行平稳,企业税负有所下降。全面推开营改增试点,除了减轻企业税收负担外,在优化税制、促进产业升级和结构优化等方面也取得了积极成效。从税制本身来讲,由于营改增的实施,增值税全面替代了营业税,税制
Tax reform is one of the three major tasks for deepening fiscal and tax reforms. Since the 18th CPC National Congress, the pace of tax reform has obviously accelerated and many achievements have been made. I. Progress of Tax Reform (I) Significant Progress in Battalion Reform Since 2016, the pilot project of battalion reform has started in the whole country. It has been operating for more than 10 months so far and it has been operating smoothly and the tax burden on enterprises has been declining. In addition to reducing the tax burden on enterprises, it has also made positive achievements in optimizing the tax system, promoting industrial upgrading and structural optimization. In terms of the tax system itself, due to the implementation of the VAT reform, the value-added tax completely replaced the sales tax and the tax system