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税改政策对经济产业发展具有直接导向作用,他是关系企业发展决策的生死大事。回顾我国税制改革历史进程,为适应改革开放以来特殊的产业结构特点,我国自1994年开始颁布实施增值税、营业税两项税收制度,税制改革政策促使经济产业很快进入了一段高速、稳定的蓬勃发展时期。直到今天,整体经济环境已经发生翻天覆地的变化,服务产业和第三产业由于受到税收政策的抑制作用,始终没有得到很好的发展,进一步说明现有税收政策已不再适应当前经济发展形势。随即,新的税改政策已经在我国部分城市开始试点,笔者将对新税改政策的相关影响以及应注意的问题做进一步探讨。
The policy of tax reform has a direct and direct effect on the development of economy and industry. He is a vital event concerning the decision-making of the development of the enterprise. In retrospect of the history of China’s tax reform, in order to meet the special characteristics of industrial structure since the reform and opening up, China has promulgated two tax systems of value-added tax and business tax since 1994, and the tax reform policy has promptly brought the economy and industry to a period of rapid growth and stability Development period. Until today, the overall economic environment has undergone tremendous changes. The service industries and the tertiary industry have not been well developed due to the restraining effect of the tax policy, further illustrating that the current tax policies are no longer suitable for the current economic development. Immediately, the new tax reform policy has been piloted in some cities in China. The author will further discuss the related impact of the new tax reform policy and issues that should be noticed.