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我国现行税制结构中,增值税和营业税是最为重要的两个流转税税种,二者分立并行。其中,增值税的征税范围覆盖了除建筑业之外的第二产业,第三产业的大部分行业则课征营业税。一、“营改增”对税制改革的影响(一)“营改增”税制改革的理论现实意义自1994年我国实行分税制改革后,所有税种在中央和地方之间进行了划分,本质上是依据中央政府和地方政府的事权确定相应的财力。分税制在未来十几年的运行过程中,虽然发挥了一系列积极的作
In China’s current tax structure, value-added tax and business tax are the two most important types of turnover tax, and the two are separate and parallel. Among them, the scope of taxation of value-added tax covers other than the construction industry, the secondary industry, most industries in the tertiary industry are levied sales tax. I. Impact of Tax Reform on the Reform of the Tax System (I) Theoretical Significance of Tax Reform in the Reform of Camps and Tax Increases Since the tax-sharing reform in China was implemented in 1994, all taxes have been divided between the central government and local governments , Is essentially based on the central government and local governments to determine the appropriate financial resources. Although the tax-sharing system has played a series of positive works in the course of the next 10 years or so of operation,