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回顾2016年财税改革,一个标志性事件即是“营改增”试点全面推开。这标志着与国际接轨且有中国特色的现代增值税制度已初步成型。然而,“营改增”并非现代增值税制度建设的终点。11月30日国务院常务会议要求,要密切跟踪“营改增”试点情况,要对运行效果开展第三方评估,要解决一些特定行业的问题。这也表明,还要以建设现代增值税制度为目标,在“营改增”基础上继续推进相关改革。
Review 2016 tax reform, a landmark event that is This marks the initial formation of a modern value-added tax system that is in line with the world and has Chinese characteristics. However, “increasing taxes and substituting” is not the end of the construction of modern value-added tax system. On November 30, the State Council executive meeting called for close follow-up of the pilot program of “reforming camps and increasing profits,” carrying out third-party evaluations of operational effects and resolving some industry-specific issues. This also shows that we must also take the construction of a modern value-added tax system as the goal and continue to push forward relevant reforms on the basis of “increasing the number of battalions and increasing the number of battalions.”