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在本文中,以我国的“营改增”改革试点为大背景,从法律环境方面根据目前“营改增”中央与地方税权的划分为主要问题开展了分析和研究,并通过德国税权问题良好解决的经验,对我国“营改增”之后增值税中央和地方税权的重新调整给出了一点建议。建议的主要内容是:一定要遵循关于税收的有关文件,务必要理顺中央财政权与地方财政权之间的关系,根据我国增值税的主要特点重新分配增值税,努力完善好我国的财政支付制度,只有这样“营改增”才不会变成“结构性增值税”的替代部分。
In this paper, with the background of “Pilot Reform and Increasing Reform” of our country as the background, this paper analyzes and studies the legal environment based on the division of the central and local tax powers in the current “ The German experience in solving the problem of taxation issues gives some advice on the readjustment of the central and local tax authorities for value added tax after the phrase ”reforming the battalion into a business“. The main content of the proposal is that we must follow the relevant documents on taxation, and it is imperative to rationalize the relationship between the central fiscal authority and the local fiscal authority, redistribute the value-added tax according to the main characteristics of China’s value-added tax and make every effort to improve our fiscal payment System, the only way to ”increase profits“ will not become an alternative to ”structural value added tax".