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增值税是对销售商品以及从国外进口货物的单位和个人还有提供加工修理修配等劳务的单位就其产生的增值额作为征收依据的一个税种。目前,在中国增值税改革,特别是“营改增”是我国整体税收革新的重点领域。增值税的改革不仅牵连着多方面多层次的利益,更是关乎我国整体税收体系是否能够达到更进一步的科学化合理化层面的关键。我国税收整体的近六成都是国有企业的增值税贡献的,因此本文通过对增值税税种的相关政策研究与分析,试着对进一步增值税的科学合理化提出设想。
Value-added tax (VAT) is a type of tax levied on the added value generated by units that sell goods and goods imported from abroad, as well as units that provide processing, repairing, and repairing services. At present, the reform of value-added tax in China, especially the “reform of the camp”, is a key area of tax reform in China as a whole. The reform of value-added tax involves not only multi-level and multi-level interests, but also the key to whether China’s overall tax system can reach a further level of scientific and rationalization. Nearly 60% of the total tax revenue in our country is contributed by the value-added tax of state-owned enterprises. Therefore, this article attempts to put forward the idea of scientific and rationalization of further value-added tax through the research and analysis of relevant policies on VAT tax types.