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作为我国十二五期间一项十分重要的结构性减税措施,“营改增”的减税作用、创新点及其实施效果一直受到了社会各方的广泛关注。在洼地效应与经济下行压力的共同作用下,试点实施范围实现了进一步的扩大。由上海市“营改增”政策试点实施的教训和经验可知,“营改增”制度实施范围的扩大具有较强的可行性。然而,现阶段该制度的实施力度仍然较小,有待于进一步的推广。本文就对“营改增”制度的创新点及其制度效果进行了分析,同时探讨了相应的实施对策。
As a very important structural tax reduction measure during the 12th Five-year Plan period, the tax reduction, innovation and implementation effect of the “VAT reform” have been widely concerned by all sectors of society. Under the joint effect of the depression effect and the downward pressure on the economy, the scope of the pilot project has been further expanded. From the experiences and lessons learned from the pilot implementation of the policy of “reforming camps and increasing profits” in Shanghai, we can see that it is feasible to expand the scope of implementation of the system of “increasing camps and increasing education levels.” However, the implementation of this system is still small at this stage and needs to be further promoted. This article analyzes the innovation point of the system of “reforming the government and increasing the number of enterprises” and its system effectiveness, and discusses the corresponding implementation measures.