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世界上的许多国家特别是发展中国家,地方税制中一直以流转税为主,在流转税的税种设计、税权划分、课税范围、课税方式、课税环节以及税基税率等主要方面,无论是发达国家还是发展中国家,都有其共同特点。文章在借鉴增值税征收的国际实践经验和对我国的实际考察后提出:目前我国地方税制中的流转税体系还存在一些问题,增值税征收范围的调整必须审慎进行。同时还提出,我国由于生产力水平不高,人均国民生产总值较低,地区发展不平衡,在一定时间内地方税制中只能实行流转税为主要税种的税收制度。最后,文章还提出了改革地方税制流转税体系的对策建议。
Many countries in the world, especially the developing countries, have been mainly focusing on turnover tax in the local tax system. In the main aspects of tax turnover tax classification, tax division, tax coverage, taxation methods, taxation and tax base tax rates Both developed and developing countries share their common characteristics. After drawing lessons from the international practical experience of VAT collection and the actual investigation to our country, the article puts forward: At present, there are still some problems in the system of turnover tax in the local tax system in our country. The adjustment of the range of VAT collection must be done prudently. At the same time, it is also pointed out that due to the low level of productivity, lower GNP per capita and unbalanced development in the region, only the taxation system with turnover tax as the main tax can only be implemented in the local tax system within a certain period of time. Finally, the article also proposed the countermeasures and suggestions on reforming the turnover tax system of local taxes.