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2014年1月1日起,财政部、国家税务总局正式在全国试行《营业税改征增值税试点实施办法》。“营改增”标志着我国流转税制改革的正式启动,将会很大程度改变我国现在的流转税制,对征纳双方影响较大。通过分析“营改增”试行以来产生的正向和反向效果,针对实行过程中存在的问题,提出完善“营改增”的路径,以期为我国税务改革的进一步推进和优化提供有价值的参考依据。
Since January 1, 2014, the Ministry of Finance and the State Administration of Taxation have officially implemented the “Measures for the Pilot Implementation of Business Tax Reform and Value-added Tax Reform” in the whole country. The reform of circulation tax system marked the official start of the reform of the circulation tax system in our country. It will greatly change the current circulation tax system in our country and have a greater impact on the tax authorities. Through the analysis of the positive and negative effects produced since the trial implementation of “increasing profits and increasing profits”, aiming at the existing problems in the process of implementation, a path of perfecting “the reform of enterprises and increasing profits” has been proposed so as to promote and optimize the tax reform in our country Provide valuable reference.