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经济兴,国运盛,税收旺。勿庸置言,若论当代税收,两步“利改税”应该成为税史的新篇章。二十余年税的变化、尤其是增值税的作用、意义,成为经济建设不可分割的部分。以增值税改革为核心的新税制实施以来,带来近些年税收连年数千亿的增长,为国力的强盛提供了充足的财政后备。盛世有隐忧,反思当今的增值税,让我们值得总结的东西太多。
Economic prosperity, the country Sheng, tax revenue Wang. Needless to say, if the contemporary tax revenue, two steps “tax reform ” should become a new chapter in tax history. More than 20 years of tax changes, especially the role and significance of value-added tax, become an integral part of economic construction. Since the implementation of the new tax system centered on value-added tax reform, it has brought about several hundred billion annual tax revenue growth in recent years and provided sufficient financial reserve for the strength of national power. Prosperity has hidden worries, reflect on today’s value-added tax, let us worth summarizing too much.