完善“营改增”机制的路径选择

发布时间：2018-03-11 06:17

  本文选题：营改增　切入点：管理创新　出处：《改革与战略》2017年05期 　论文类型：期刊论文

【摘要】：从短期看,"营改增"后,因为我国企业财务制度、税收征管体系及央地税收转移机制不完善等,个别行业或者企业税负会有所提高,地方收入可能减少。但从长远来看,"营改增"具有极强的体制机制结构性改革意义,是推动我国税收治理、企业财务管理和经营行为规范的有力工具。政府要持续推进供给侧结构性改革、着力推动公共管理创新,同时企业也要加强管理创新,这样才能在发挥"营改增"体制机制结构改革作用的基础上,确保"营改增"目标的全面实现。
[Abstract]:In the short term, the tax burden of individual industries or enterprises will be increased because of the imperfect financial system of enterprises, the tax collection and management system, and the tax transfer mechanism of central and local governments after "business reform and increase". Local income may be reduced. But in the long run, "business reform and increase" is of great significance in the structural reform of the institutional mechanism and is to promote tax administration in our country. The government should continue to promote supply-side structural reform and promote innovation in public management, while enterprises should also strengthen management innovation. Only in this way, can the goal of "reform and increase" be fully realized on the basis of giving full play to the reform of the structure of the system and mechanism.
【作者单位】： 中共中央党校;
【基金】：国家社科基金青年项目“国家治理与现代税收制度构建研究”(项目编号:16CJL003)
【分类号】：F812.42
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本文编号：1596932