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营业税改征增值税(以下简称营改增)改革是我国重要的结构性减税政策,也是我国税制改革的重要一步。走好营改增这步棋,有利于充分发挥税收中性作用,消除重复征税,积极推进产业结构调整,推动国民经济可持续发展。放眼国际,中国的营改增是全球近年来最大规模的减税举措之一,覆盖了包括金融业在内的难点行业,新的增值税制度具有先进性,将对世界各国的税制发展起到示范作用。一、营改增:促产业结构调整、助经济可持
Business tax reform levy value-added tax (hereinafter referred to as camp reform) reform is an important structural tax reduction policy in our country, but also an important step in China’s tax reform. Taking the good camp and increasing the move will be conducive to giving full play to the tax-neutral role, eliminating double taxation, actively promoting industrial restructuring and promoting the sustainable development of the national economy. Looking at the world, the increase of battalions in China is one of the largest tax cuts in the world in recent years, covering the difficult industries including the financial industry. The new value-added tax system is advanced and will play a role in the tax system development in various countries in the world Demonstration role. First, the camp increased by: to promote industrial restructuring, to help the economy is sustainable