论文部分内容阅读
随着2012年1月1日“营改增”税制度在上海市的试点工作开始进行,我国增值税改革的进程正式拉开了帷幕。增值税改革的一个重要内容就是“营改增”税制改革,随着该制度改革的试点工作不断进行,“营改增”税制改革范围不断增大,其作用效果日益显现,但与此同时引发的问题也越来越多。本文就新视角下营改增税制的改革基本内容以及目前存在的问题进行相关阐述,并以此为基础提出相应的解决策略,希望能为我增值税改革进程起到积极的推动作用。
With the January 1, 2012 “tax reform” tax system in Shanghai pilot work started, the process of VAT reform in China officially kicked off. As an important part of the VAT reform, the tax reform of “reform of the battalion and the reform of the VAT system” has been carried out. With the ongoing pilot reform of the system, the scope of reform of the “tax reform by VAT reform” has been steadily increasing and its effect has become increasingly evident. However, At the same time, more and more problems are caused. This article elaborates on the basic contents of the reform of VAT system and the existing problems under the new perspective. Based on this, it puts forward the corresponding solutions, hoping to play a positive role in promoting the process of VAT reform.