论文部分内容阅读
保持增值税的主体税种地位,并使增值税收入在整个税收收入中规模合理、适度,最大限度地避免重复征税,增强增值税的聚财功能,与其他税种配合,在调节收入分配、实施宏观调控上发挥辅助作用,应是增值税改革的基本目标。而有重点、分步骤地扩大增值税的征收范围,最大限度地减少增值税减免税优惠项目并优化优惠方式,规范增值税税款抵扣制度,确定多档税率结构并适度降低基本税率,加快增值税立法进程则是实现上述目标的具体途径。
Maintaining the status of the main taxes of value-added tax and making the revenue of value-added tax reasonable and appropriate in the whole tax revenue scale, avoiding double taxation to the maximum extent and enhancing the wealth collecting function of value-added tax will work in coordination with other kinds of taxes to regulate income distribution and implement Macro-control play an auxiliary role, should be the basic goal of VAT reform. However, the scope of collection of value-added tax should be expanded in an important and step-by-step manner to minimize the VAT concessions and to optimize the concessionary measures, standardize the VAT deduction system, determine the multi-rate structure and reduce the basic tax rate moderately, The value-added tax legislative process is a concrete way to achieve these goals.