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2009年,我国实施了以增值税转型为重点的货物和劳务税制度改革,旨在减轻企业税收负担,深化税制改革,加快我国经济结构调整和经济增长方式的转变,标志着我国在实施结构性减税和优化税制结构方面迈出了重要一步。但实施中也遇到了一些问题,今后货物和劳务税制改革应逐步扩大增值税的征税范围,统一货物和劳务税制度,建立和健全税收法律体系。
In 2009, China implemented the reform of the goods and service tax system focusing on the transformation of value-added tax with the aim of reducing the tax burden on enterprises, deepening the reform of the tax system, speeding up the economic restructuring and the transformation of economic growth in our country, An important step toward tax cuts and optimizing the tax structure. However, some problems have also been encountered in the implementation. In the future, the tax reform on goods and services should gradually expand the scope of taxation of value added tax, unify the system of goods and services taxes, and establish and improve the legal system of taxation.