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营业税大多属于地方收入,改为增值税后,其中大约75%将上划为中央收入。如果没有相应的补偿性改革,这对地方财政和地方政府公共服务能力将形成巨大冲击。被称为“税制改革重头戏”的营改增于今年8月1日开始向全国推开,此前,上海率先开展营业税改增值税试点已超过一年半时间。国家统计局上海调查总队近期进行的营改增专题调查显示,营改增受益范围正在扩大,试点之初出现的“局部阵痛”逐步得到解决和缓解。
Most of the business tax belongs to local revenue. After converting to VAT, about 75% of the business tax will be classified as central revenue. Without corresponding compensatory reforms, this will have a huge impact on the public service capabilities of local and local governments. The increase of battalions, known as the “main event of the reform of the tax system”, began to be rolled out to the whole country on August 1 this year after Shanghai took the lead in launching a pilot program of business tax reform for more than a year and a half. A recent survey conducted by the Shanghai Investigation Corps of the National Bureau of Statistics on the survey of battalion reform shows that the scope of benefits and benefits for battalion reform is expanding and the “partial pains” appearing at the beginning of the pilot program are gradually being solved and mitigated.