财政部拟简并四档税率

发布时间：2019-08-06 19:38

【摘要】：正日前,在国务院新闻办举行的全面推开营改增试点运行情况政策吹风会上,财政部相关负责人表示,增值税征收管理等方面还存在一些需要完善的地方,从政策上来讲,税率就需要简并。该负责人称,合并税率是增值税改革的一个方向。增值税目前的税率有四档,分别是17%、13%、11%、6%,设计多档税率主要是为了保证"营改增"的平稳进行,平衡企业的税负、经济的增长和税制改革之间的关系。伴随营业税彻底告别历史舞台,增值税税率合并也将提上日程。目前来看,税率的多元化和增值税中性特征是有背离的。税率偏多,容易扭曲增值税抵扣运行链条,带来一定的政策和征管风险。今年两会期间,就有政协委员建议,要在充分论证、科学测算的基础上逐步减少税率档次,第一步可考虑将制造业17%的
[Abstract]:Just a few days ago, at the policy briefing held by the Information Office of the State Council on the operation of the pilot project of promoting camp reform, the relevant responsible person of the Ministry of Finance said that there are still some areas that need to be improved in terms of value-added tax collection and management. From a policy point of view, the tax rate needs to be merged. The person in charge said that the consolidated tax rate is a direction of value-added tax reform. The current tax rate of VAT is 17%, 13%, 11% and 6%. The multi-file tax rate is designed to ensure the smooth progress of "camp reform and increase" and to balance the tax burden of enterprises, economic growth and tax reform. With the business tax completely farewell to the stage of history, the merger of value-added tax rates will also be on the agenda. At present, the diversification of tax rate and the neutral characteristics of value-added tax are deviated from each other. The tax rate is too much, easy to distort the VAT deduction operation chain, bring certain policy and collection and management risk. During this year's two sessions, some CPPCC members suggested that the tax rate should be gradually reduced on the basis of full argumentation and scientific calculation. In the first step, 17% of the manufacturing industry should be considered.
【分类号】：F812.42

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