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国家在“十二五”规划之“改革和完善税收制度”中提出,按照优化税制结构、公平税收负担、规范分配关系、完善税权配置的原则,健全税制体系,加强税收法制建设。扩大增值税征收范围,相应调减营业税等税收。“营改增”政策的出台不只是简单的税制转换,更重要的是有利于消除重复征税,平衡行业税负,促进工业转型、服务业发展和商业模式创新、解决分税制弊端、破解混合销售和兼营造成的征管困境。
According to the principle of optimizing tax system structure, fair tax burden, standardizing the distribution relationship, perfecting the allocation of tax rights, the tax system should be perfected and the legal system of taxation should be strengthened in accordance with the “Reform and Perfection of Tax System” in the “12th Five-Year Plan” Construction. Expand the range of value-added tax levied, and accordingly reduce sales tax and other taxes. The promulgation of the policy of “reforming camps and increasing profits” not only simplifies tax system transformation but more importantly helps to eliminate double taxation, balance industry tax burden, promote industrial restructuring, development of service industry and innovation of business model, Mixed sales and 兼营 caused by the dilemma of collection.