精准研判营改增效应的三个维度

发布时间：2018-03-04 02:17

本文选题：营改增　切入点：税制转换　出处：《税务研究》2017年01期 　论文类型：期刊论文

【摘要】：营改增试点的全面实施,是税制改革主动适应国家发展战略的重要举措,是税收政策助力经济新常态和供给侧结构性改革的有力支撑。本文基于半年以来营改增试点全面实施的实践,从税制结构的转换、减税的政策诉求以及助力供给侧结构性改革三个维度,对营改增所产生的效应进行全面审视和考量,精准研判税制结构转换顺利完成、"只减不增"的税改目标得已实现、助力供给侧结构性改革基本到位,认为全面营改增的实施,使我国增值税制度在覆盖范围和运行机制上与国际惯例更好地接轨,并逐步建立符合国际规范的现代增值税制度。
[Abstract]:The comprehensive implementation of the pilot program for the reform of the tax system is an important measure for the reform of the tax system to adapt itself to the national development strategy. It is a powerful support for the new normal and supply-side structural reform of the economy. This paper, based on the practice of comprehensive implementation of the pilot project in the past half a year, from the transformation of the tax system structure, The policy demands of tax reduction and the three dimensions of supporting supply-side structural reform have made a comprehensive review and consideration of the effects of the increase in the business operation, and the accurate study of the transformation of the tax system structure has been completed smoothly, and the goal of "only reducing tax without increasing" has been realized. The supply-side structural reform is basically in place, and it is considered that the implementation of the comprehensive reform and increase of value-added tax will make China's value-added tax system better in line with international conventions in terms of coverage and operation mechanism, and gradually establish a modern value-added tax system in line with international norms.
【作者单位】：国家税务总局税收科学研究所;
【分类号】：F812.42

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