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李克强总理在《求是》杂志上发表的文章,对“营改增”的要求是先全面实现试点,再优化增值税税制,简并税率,然后增值税分成比例调整和增值税立法。这是增值税改革五步曲,这些工作我们还要继续推进。从2016年5月1日起,我国全面实施增值税体制改革。通过扩展优惠政策,几乎包括所有的生产经营单位,为供应商提供更大的发展空间。同时,推动供给侧结构性改革的供应方面,专注于用改革来解决深层矛盾,促进市场机制的转换重建和监管政策。在此期间,契合点的寻找,和共同促进营改增与供给侧结构性改革是改革的两项重要性举措,将有助于进一步改革和股息政策的发布。营改增不仅仅是改变中国的税收制度,同时承担企业税收负担的降低,推进经济发展方式转变的重大历史责任。
Premier Li Keqiang’s article published in Qiushi Magazine called for a full implementation of the Pilot Reform Plan and the optimization of the VAT and debit tax rates. The VAT is then divided into proportional adjustment and value-added tax legislation. This is a five-step reform of value-added tax. We must continue these efforts. From May 1, 2016 onwards, China will fully implement the VAT reform. Through the expansion of preferential policies, including almost all the production and business units, to provide suppliers with more room for development. At the same time, the supply side of supply-side structural reforms should be promoted with a focus on using reforms to resolve deep-rooted contradictions and promote the transformation, reconstruction and regulatory policies of the market mechanism. In the meantime, the search for convergence points and joint promotion of structural reform with supply-side reforms and supply-side structural reforms are two important measures of reform that will help further the reform and the dissemination of dividend policy. The reform of the camp not only changes the tax system in China but also shoulders the major historical responsibility of reducing the tax burden on enterprises and promoting the transformation of the mode of economic development.