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增值税扩大征收范围是我国十二五期间税制改革的重要举措之一。从我国当前情况看,在完成增值税转型之后,扩大其征收范围不但十分必要,而且也具有可行性。增值税扩围有利于减轻相关行业和企业的税负、促进第三产业发展,但是也会扩大中央和地方间的收入差距、加大征管难度、增加适用税率。针对这些消极效应,应配合新一轮税制改革,加快增值税立法与科学设计增值税税制,强化增值税的税收征管以及完善相关配套措施,从而实现增值税改革的平稳过渡。
The scope of tax collection and levying of VAT is one of the important measures of the tax system reform during the period of the 12th five-year plan in our country. Judging from the current situation in our country, it is not only necessary but also feasible to expand the scope of its collection after the VAT transformation is completed. The expansion of value-added tax will help reduce the tax burden on related industries and enterprises and promote the development of the tertiary industry. However, it will also widen the income gap between the central government and local governments, increase the difficulty of tax administration and increase the applicable tax rate. In response to these negative effects, a new round of tax reform should be implemented to speed up the legislation on value-added tax and scientifically design a value-added tax system, strengthen the tax collection and administration of value-added tax and improve relevant supporting measures so as to achieve a smooth transition of value-added tax reform.