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一、问题的提出营业税和增值税是我国两大主要税种,“营改增”的新型税收征收制度,被认为是我国结构性减税的新创举,目的在于激活市场活力,鼓励市场主体积极参与市场经济,促进市场经济的稳步发展。“营改增”的税制改革事关民生与国计的重要性,与当前社会经济与法律关联密切,因此需要从经济法的视角来进行探究,“营改增”作为经济法领域税法制度的重要变革,在我国当前社会经济发展下,其由经济法调整的对象是否发生变化以及对经济法调整对象重构的进一步思考。
First, the issue raised Business tax and value-added tax is China’s two major types of taxes, “tax reform” of the new tax collection system, is considered a pioneering structural tax cuts in China, aimed at activating the vitality of the market and encouraging market participants Actively participate in the market economy and promote the steady development of the market economy. The reform of the tax system of the “battalion reform” is closely related to the importance of people’s livelihood and national statistics and is closely related to the current social economy and law. Therefore, it is necessary to explore from the perspective of economic law. As an economic law, Under the current social and economic development in our country, whether the object of economic law adjustment has changed or not and the further consideration of the reconstruction of the object of economic law regulation have been the important changes in the field of tax law system.