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随着我国经济的不断发展,国民生产总值的不断提高,我国的税制结构也得到了进一步的优化,整体经济结构趋于合理化。而税制改革的推进、财政体制的进一步调整等,都对我国的经济发展做出来了很大的贡献。营业税改增值税作为我国税制改革史上的一次巨大的变革,不仅对我国的税收收入产生了重大的影响,同时也对加快我国经济结构的调整以及经济进一步的发展有种重要的意义。因此,“营改增”不论是在中央还是在地方,都应该引起高度的重视。但是同时需要注意的是,当“营改增”落实到工作中去的时候,对我国税务机构改革也提出了严峻的挑战。基于此,将重点对“营改增”我国税务机构改革所面临的挑战进行阐述,进而提出相应的改革策略。
With the constant development of our economy and the continuous improvement of the gross national product, our tax structure has been further optimized and the overall economic structure has become more rationalized. The reform of the tax system and the further adjustment of the financial system have made great contributions to the economic development of our country. As a great change in the history of China’s tax system reform, business tax reform and VAT have not only had a significant impact on China’s tax revenue, but also played an important role in accelerating the readjustment of China’s economic structure and further economic development. Therefore, “increasing the number of battalions” should be given high priority both at the central and local levels. At the same time, however, it should be noted that when the implementation of the “tax reform” goes to work, it poses a severe challenge to the reform of China’s taxation authorities. Based on this, we will lay stress on the challenges facing the reform of China’s taxation authorities on the basis of “reforming the number of battalions into enterprises,” and then put forward the corresponding reform strategies.