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从目前种种迹象看,增值税转型与所得税改革已进入时间表——全国人大常委会已公布2006年立法计划,8月即将开始审议新的企业所得税法草案,如果顺利,明年3月有望通过并实施,届时增值税转型有望一并推出,这是比较乐观的预计。说起来,增值税转型与所得税改革已是“喊叫”许久,但就是只见风,不见雨。往小了说,它的改革关系到企业的自身利益,往大了说,它的改革影响到中国经济的发展前景。可以这样讲,这两个税制改革称得上牵一发而动全身。那么,增值税转型与所得税改革到底阻力在哪?如果改革要兼顾什么?为此,国内专家学者齐聚2006年度中国税收高层论坛热议增值税转型与所得税改革这一事关经济改革的大变革。
Judging from the current signs, the VAT reform and income tax reform have entered a timetable. The NPC Standing Committee has promulgated the 2006 legislative plan and will soon start reviewing the new draft of the Enterprise Income Tax Law in August. If successful, the reform will be passed in March next year Implementation, when the VAT conversion is expected to be launched together, which is more optimistic forecast. Speaking, the VAT reform and income tax reform has been “shouting ” for a long time, but that is, I saw the wind, no rain. To be small, its reform has a bearing on the self-interest of enterprises. To the greater extent, its reform has an impact on the development prospects of China’s economy. It can be said that these two tax system reforms can not be overstated. So, in the end, what are the resistances to VAT reform and income tax reform? If the reform should take into account what? For this reason, domestic experts and scholars gathered in the 2006 China Tax High-level Forum to discuss the issue of value-added tax reform and income tax reform, a major change in economic reform.