供给侧结构性改革背景下货劳税制建设的思路与建议

发布时间：2018-04-16 00:02

本文选题：供给侧结构性改革 + 营改增　；参考：《地方财政研究》2017年06期

【摘要】：以增值税、消费税、营业税为主体的货物与劳务税(简称"货劳税")长期以来一直是我国税制体系的重要组成部分,不仅税收体量大,其间接税的特点也降低了征纳成本,在发挥税收调节经济、调节分配等税收职能中起到了重要作用。从2012年上海开始的营改增试点,到2016年营改增在所有行业全覆盖,增值税和消费税在后营改增时代,能否继续为供给侧结构性改革发挥作用,能否继续成为深化财税体制改革的重要抓手和稳增长、调结构的关键点,需要我们及早研究,深入思考。综合来看,增值税的中性特征与消费税的调节功能可以有效结合,共同作用于供给侧结构性改革。
[Abstract]:The goods and service tax (referred to as "goods and labor tax"), which is dominated by value-added tax, consumption tax and business tax, has been an important part of our tax system for a long time. It not only has a large tax volume, but also reduces the cost of collection and collection because of its characteristics of indirect tax.It plays an important role in exerting tax revenue regulating economy, adjusting distribution and other tax functions.From the start of the pilot camp reform in Shanghai in 2012 to the full coverage of all sectors by 2016, whether the value-added tax and consumption tax will continue to play a role in the supply-side structural reform in the post-camp reform era,Whether we can continue to be an important grasp of deepening the reform of the fiscal and taxation system, steady growth, and adjust the structure of the key point, we need to study as soon as possible, in-depth thinking.In a word, the neutral features of VAT and the regulating function of GST can be combined effectively and act on the supply-side structural reform.
【作者单位】：上海市杨浦区国家税务局;
【分类号】：F812.42

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