论文部分内容阅读
在我国长期的税收制度中,营业税与增值税一直是并列存在的,营业税主要是以征收第三产业的税金为主,增值税则是征收除了建筑行业之外的第二产业的税金,但随着我国市场经济体制的改革,这两种税收并存的现象已经凸现出种种的弊端,不能适应市场发展的需要,并且这种重复收税的方式严重制约着我国第二、三产业的发展,而在新的社会形势下所提出的“营改增”税收制度可以帮助企业生产的各个环节进行税收减负,为企业节约成本,提高市场竞争力,推动我国经济的更快发展。
In China’s long-term tax system, sales tax and value-added tax have always been in parallel. Business tax is mainly based on taxes levied on the tertiary industry, while value-added tax is levied on the second industry other than the construction industry. However, with the The reform of the market economy system in our country and the coexistence of these two kinds of taxes have already shown all sorts of drawbacks and can not meet the needs of the development of the market. This repeated tax collection seriously restricts the development of the secondary and tertiary industries in our country. Under the new social situation, the tax reform proposed by the “government and taxation system” can help reduce the tax burden on all aspects of production, save costs for enterprises, enhance market competitiveness and promote the rapid economic development in our country.