适度降低法定税率是完善增值税制度的关键
发布时间：2019-06-14 07:40
【摘要】：后营改增时期的增值税改革需要进一步解决以下突出问题:总体收入规模偏大,整个税收体系的职能作用的发挥有待改善;税负偏高,税负不够公平;抵扣机制还需进一步强化;中性特征体现得不够充分;对制造业和服务业的征税方式不同;出口退税与进口征税的制度未能实现一体化。而适度降低法定税率是解决这一系列突出问题、完善增值税制度的关键和钥匙。同时,适度降低小规模纳税人的征收率并考虑将起征点改为免征额,也是适度降低增值税法定税率命题中的应有之义。
[Abstract]:The reform of value-added tax in the period of reform and increase needs to further solve the following outstanding problems: the overall income scale is too large, the function of the whole tax system needs to be improved; the tax burden is too high, the tax burden is not fair enough; the deduction mechanism needs to be further strengthened; the neutral characteristics are not fully reflected; the tax collection methods of manufacturing and service industries are different; and the system of export tax rebate and import taxation has not been integrated. Moderate reduction of legal tax rate is the key to solve this series of outstanding problems and improve the value-added tax system. At the same time, moderately reducing the tax rate of small-scale taxpayers and considering changing the starting point to exemption is also the proper meaning of the proposition of moderately reducing the legal tax rate of value-added tax.
【作者单位】： 湖南省国家税务局;
【分类号】：F812.42
[Abstract]:The reform of value-added tax in the period of reform and increase needs to further solve the following outstanding problems: the overall income scale is too large, the function of the whole tax system needs to be improved; the tax burden is too high, the tax burden is not fair enough; the deduction mechanism needs to be further strengthened; the neutral characteristics are not fully reflected; the tax collection methods of manufacturing and service industries are different; and the system of export tax rebate and import taxation has not been integrated. Moderate reduction of legal tax rate is the key to solve this series of outstanding problems and improve the value-added tax system. At the same time, moderately reducing the tax rate of small-scale taxpayers and considering changing the starting point to exemption is also the proper meaning of the proposition of moderately reducing the legal tax rate of value-added tax.
【作者单位】： 湖南省国家税务局;
【分类号】：F812.42
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