如何发挥好“营改增”的功能效应

发布时间：2018-06-22 23:58

  本文选题：功能效应 + 增值税改革　； 参考：《国际税收》2015年06期

【摘要】：正如何发挥好"营改增"功能效应,可从以下三个方面进行分析和把握:一是如何看"营改增",二是如何评价"营改增",三是如何深化"营改增"。一、如何看"营改增"我国"营改增"大致应分为三步:第一步是"营改增"的扩围,第二步是"营改增"改制,第三步是"营改增"立法。就"营改增"的扩围来讲,从上海1+6行业"营改增"试点开始,然后在全国范围全面推行1+6行业"营改增",再就是扩大"营改增"行业范围,直到全面推行"营改增"。这是不是就意味着"营改增"完成了呢?我认为服务业全面推行"营改增"仅是第一步,第二步还要改制,第三步就是立法。从时间上来看,上海
[Abstract]:How to give full play to the functional effect of "camp reform and increase" can be analyzed and grasped from the following three aspects: first, how to look at "camp reform and increase", second, how to evaluate "camp reform and increase", and third, how to deepen "camp reform and increase". First, how to look at "camp reform and increase" in our country should be roughly divided into three steps: the first step is the expansion of "camp reform and increase", the second step is "camp reform and increase" reform, and the third step is "camp reform and increase" legislation. In terms of expanding the scope of "camp reform and increase," starting with the pilot project of "business reform and increase" in Shanghai's 16 industries, and then comprehensively implementing the "business reform and increase" of 16 industries across the country, that is, expanding the scope of the "business reform and increase" industry, until the "camp reform and increase" is implemented in an all-round way. Does this mean that the "battalion reform and increase" has been completed? I think it is only the first step, the second step, and the third step is legislation. In time, Shanghai
【作者单位】： 上海财经大学公共政策与治理研究院;
【分类号】：F812.42
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本文编号：2054795