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目次引言一、营业税改征增值税的税制改革历程以及引发的问题二、“营改增”之后中央和地方税收收益分配比例的设想三、完善增值税收益分享的相关配套机制结论引言在刚结束的十八届三中全会上,税制改革成为经济改革中的一大重点,围绕明确划分各级政府事权与支出责任,进一步理顺中央的地方的财政分配关系的目标。“营改增”从表面上看,只涉及营业税和增值税,但是从整个税制结构上看,其改变的是我国的整个税收格局,所以“营改
Table of Contents INTRODUCTION I. Tax Reform of VAT Replaced by Business Tax and Problems Caused by It II. Proposal of Proportion of Tax Revenue Distribution between Central Government and Local Government after ”Tax Reform“ ”Third, Perfecting Supporting Mechanism for Sharing Revenues of Value Added Tax Conclusions At the Third Plenary Session of the 18th CPC Central Committee, the reform of the tax system became a major focus of economic reform. Around the goal of clearly dividing the power and expenses of governments at all levels of government and further rationalizing the fiscal distribution of the central authorities. On the surface, it only involves business tax and value-added tax. However, from the point of view of the entire tax structure, it has changed the entire taxation pattern in our country. Therefore,