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2016年5月1日,我国全面实施营业税改征增值税,营业税自此退出历史舞台。营改增作为深化财税体制改革的重头戏和供给侧结构性改革的重要举措,对减少重复征税、推动经济转型、优化税制结构具有十分重要的意义。营改增税收政策的实施,在短期内使得焦作市财政收入减少而财政支出没有明显改变,从而产生财政缺口,并且对焦作市企业的发展和焦作市财政收入都产生了巨大的影响。本文从“营改增”对焦作市方财政收入的影响分析入手,探讨如何进一步加强和完善地方财力建设。
On May 1, 2016, China’s full implementation of business tax reform levy value-added tax, business tax since then withdraw from the stage of history. The reform of the battalion will play an important role in deepening the reform of the fiscal and taxation system and the supply-side structural reform. It is of great significance to reducing double taxation, promoting economic restructuring and optimizing the tax structure. The implementation of the tax reform by tax increases in the short term will reduce the fiscal revenue of Jiaozuo City without any significant change in fiscal expenditure, resulting in a financial gap and exert a tremendous influence on the development of enterprises in Jiaozuo City and the revenue of Jiaozuo City. This article starts with the analysis of the influence of “battalion reform and capital increase” on the financial revenue of the municipal market and discusses how to further strengthen and perfect the construction of local financial resources.