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我国现行货物和劳务税制度是1994年税制改革确立的,其中货物税制度基本税种是增值税,劳务税制度主要税种是营业税。由于对销售货物和提供劳务适用不同征税方法,扭曲了生产、流通等领域中提供货物和提供劳务的内在联系,增加了经济运行成本,货物和劳务税制度已不适应当前经济社会发展要求,亟待改革。
The current system of goods and services tax in our country was established in 1994 through the reform of the tax system, in which the basic tax for the system of goods tax is value added tax and the main tax for the service tax system is the sales tax. Due to the different taxation methods applied to the sale of goods and rendering of services, the inherent links between the supply of goods and provision of labor services in the fields of production and circulation have been distorted, the economic operation costs have been increased, and the system of goods and services taxes has not met the requirements of the current economic and social development. Urgent reform.