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2016年5月1日全面推开“营改增”试点后,作为曾经的“第三大税种”营业税正式谢幕,中国开始步入了全面实施增值税的间接税新时代。尽管只是税收改革的一部分,由于间接税在中国目前仍是主要税收来源,因此作为首要的间接税——增值税改革对于国家财政体制的影响相当深远。本文尝试从改革历程、宏观数据、税收职能和政策建议四个方面对此进行分析。
On May 1, 2016, after formally launching the pilot program of “Changing Business Camps and Increasing Taxes,” as the official “Third Largest Tax Payment” business tax officially ended, China began to embark on a new era of indirect tax on the full implementation of value added tax. Although it is only part of the tax reform, since indirect taxes are still the main sources of revenue in China, the primary indirect tax-value-added tax reform has had far-reaching implications for the national financial system. This article attempts to analyze the reform process, macro data, tax functions and policy recommendations from four aspects.