根据国务院公布的税制改革方案,可以看出新的税制是一种以增值税为主体的流转税与所得税为基本构架的税制。其中所得税制改革主要是统一各类企业所得税法和个人所得税法;流转税制改革主要是将原来的产品税、增值税、营业税、工商统一税(适用于涉外企业)并立的格局,改变为对特殊行业(如民航、邮电、饮食服务等)征收营业税外,其他一律征收增值税。国家为了调节消费,对一些特殊消费品在征收增值税基 According to the State Council announced the tax reform program, we can see that the new tax system is a value-added tax turnover tax and income tax as the basic framework of the tax system. The reform of the income tax system is mainly the unification of various types of enterprise income tax and personal income tax laws; circulation tax system reform is mainly the original pattern of product tax, value added tax, business tax, industrial and commercial uniform tax (applicable to foreign-related enterprises), changed to special Industry (such as civil aviation, post and telecommunications, catering services, etc.) business tax levied, the other all levied value-added tax. In order to regulate consumption, the state imposes a VAT basis on some special consumer goods