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税收是一个国家借助政治上的强制力,在经济领域表现。而在我国当前的税收体系中,有两个非常有地位的税种:增值税和营业税。现今,陕西省进入了“科学发展、迅速崛起、急需转型”的关键阶段,依据完善科学合理的财税制度要求,进行营业税改增值税是大势所趋;这不仅能够促进优化社会分工以及产业融合,优化农业、工业和服务业三大产业结构和地位,而且有利于提升企业经济增长能力和竞争力能力,促进陕西省消费、投资、出口全面和谐发展局面早日到来。
Taxation is a country that uses political coercion to manifest itself in the economy. In China’s current tax system, there are two very important types of taxes: value-added tax and sales tax. Nowadays, Shaanxi Province has entered a crucial stage of “rapid development of science, rapid rise and urgent need of transformation.” According to the requirements of improving the scientific and rational fiscal and taxation system, it is a general trend for business tax to be changed; it not only can promote the optimization of social division of labor and industry, Optimize the structure and status of the three major industries of agriculture, industry and service industries, and help enhance the ability of economic growth and competitiveness of enterprises and promote the comprehensive and harmonious development of consumption, investment and export in Shaanxi Province as soon as possible.