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一、营改增的背景增值税自1954年在法国开征以来,因其有效地解决了传统销售税的重复征税问题,迅速被世界其他国家采用。目前,全球已有170多个国家和地区开征了增值税。我国1979年引入增值税,最初仅在机器机械等5类货物试行。1984年国务院发布增值税条例(草案),在全国范围内对机器机械、汽车、钢材等12类货物征收增值税。1994年税制改革,将增值税征税范围扩大到所有货物和加工修理修配劳务,对提供除增值税劳务外的其他劳务、无形资产和不动产征收营业税。
First, the background of VAT reform VAT since its introduction in France in 1954, because it effectively resolved the traditional sales tax double taxation issues, quickly adopted by the rest of the world. At present, more than 170 countries and regions have levied value added tax. In 1979, China introduced value-added tax, originally only piloted on 5 categories of machinery and machinery. In 1984, the State Council issued the VAT (Draft) Regulations to impose VAT on 12 categories of goods such as machineries, automobiles and steel products across the country. Tax reform in 1994 expanded the scope of VAT collection to all goods and processing, repairing and repairing services, and levying business tax on other services, intangible assets and real estate other than value added tax services.