论文部分内容阅读
增值税扩围改革是我国继增值税转型之后的又一次重大结构性减税变革,有利于简化税制结构、优化税收体系,进一步降低服务业的行业税负,极大地推动第三产业的发展,优化产业结构的调整,从而实现我国经济增长方式转变的战略目标。然而,由于涉及面广、牵涉行业甚多,增值税扩围改革过程中必然会遇到诸多难题,为此,应以现行试点工作为起点,把解决这些问题作为改革的重点与突破口,从而为增值税扩围改革的顺利实施奠定坚实基础。
The reform of value added tax expansion is another major structural tax reform following the transformation of value added tax in our country. It is conducive to simplifying the tax structure, optimizing the tax system, further reducing the tax burden on the service industry, greatly boosting the development of the tertiary industry, Optimize the adjustment of industrial structure so as to achieve the strategic goal of transforming the mode of economic growth in our country. However, due to the wide range of issues involved in many industries, VAT expansion will inevitably encounter many difficulties in the process of reform. Therefore, starting from the current pilot projects, solving these problems should be the focus and breakthrough of the reform so that The smooth implementation of the VAT expansion expansion lays a solid foundation.