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2016年3月18日国务院常务会议决定,自2016年5月1日起,全面推开“营改增”试点,“营改增”对于我国经济的发展产生了非常深远的影响。因此,我国政府在进行“营改增”的税务改革的过程中必须要不断完善其不足,充分的发挥“营改增”的积极作用。下面就对“营改增”所产生的积极财政效应和消极财政效应进行探索分析,同时提出一些改善消极财政效应的对策,仅供借鉴。
On March 18, 2016, the State Council executive meeting decided that starting from May 1, 2016, the pilot program of “reforming camps and increasing profits” should be launched in an all-round way and that “changing camps and increasing profits” has a profound and far-reaching impact on the economic development of our country . Therefore, our government must constantly improve its deficiencies in the course of carrying out the tax reform of “reforming the battalion and increasing profits” and give full play to the positive role of “reforming the battalion and increasing the number of battalions”. The following on the “camp to change ” produced by the positive and negative financial effects of the exploration and analysis of financial effects, while putting forward some countermeasures to improve the negative financial effects, for reference only.