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2016年5月1日开始建筑业、房地产业、金融业、生活服务业纳入试点范围标志着营业税改增值税在全国范围内全面推开,也标志长期以来的地方主体税营业税退出历史舞台。“营改增”之前,营业税、企业所得税和个人所得税是地方税收的主体税种,收入较稳定,但企业所得税和个人所得税已划分为共享税,在规模稳定、共享比例一定的条件下,将不能满足地方的税收收入要求。在地方政府事权不断扩大、财政开支屡屡攀升情况下,如何弥补营改增带来地方税收缺口,寻找、培育新的地方主体税种,建立完善、科学的地方税收体系,成为当下迫在眉睫之事。
May 1, 2016 Beginning of the pilot projects of construction industry, real estate industry, finance industry and daily service industry, the VAT reform of business tax has been rolled out across the country. It also marks the long-term withdrawal of the principal business tax of local governments from the historical stage. Prior to the reform of the “tax reform”, business tax, enterprise income tax and personal income tax were the main types of taxes in local taxes with relatively stable incomes. However, corporate income tax and personal income tax had been divided into shared taxes. Under the condition of stable scale and certain share ratio, Will not be able to meet local tax revenue requirements. Under the circumstance of ever-expanding powers of local governments and rising fiscal expenditures, how to make up for the tax gap brought by the reform of camps and to find and cultivate new local tax categories and establish a sound and scientific local tax system has become a pressing issue nowadays.