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营业税改征增值税(以下简称“营改增”)是加快财税体制改革的重大举措,也是落实结构性减税政策的重要内容。财政监督作为财政管理的重要组成部分,在服务财政改革大局,确保财政政策贯彻落实上具有不可推卸的职责。在“营改增”税制改革中,财政监督应发挥哪些作用?如何发挥作用?财政监督在财税体制改革中充当什么角色?这是深入推进财税体制改革中需要解决的重要命题。
Business tax reform levy value-added tax (hereinafter referred to as “business tax increase”) is a major move to speed up the reform of the tax system, but also an important part of the implementation of structural tax cuts policy. As an important part of financial management, financial supervision has the unshirkable responsibility of serving the overall situation of financial reform and ensuring the implementation of fiscal policy. What role should the financial supervision play in the tax reform of the “tax reform”? What role should the financial supervision play in the fiscal and taxation system reform? This is an important proposition that needs to be resolved in deepening the reform of the fiscal and taxation system.