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从短期看,“营改增”后,因为我国企业财务制度、税收征管体系及央地税收转移机制不完善等,个别行业或者企业税负会有所提高,地方收入可能减少。但从长远来看,“营改增”具有极强的体制机制结构性改革意义,是推动我国税收治理、企业财务管理和经营行为规范的有力工具。政府要持续推进供给侧结构性改革、着力推动公共管理创新,同时企业也要加强管理创新,这样才能在发挥“营改增”体制机制结构改革作用的基础上,确保“营改增”目标的全面实现。
In the short run, due to the weakening of the corporate financial system, tax collection and management system and the tax transfer mechanism of the Central Government, the tax burden of individual industries or enterprises will increase, and local revenue may decrease. However, in the long run, “reforming the battalion into a business” has the significance of a structural reform with strong institutional mechanisms and is a powerful tool to promote China’s tax administration, corporate financial management and operational norms. The government should continue to push forward supply-side structural reforms, make efforts to promote innovation in public management, and at the same time, enterprises should also strengthen management innovation so as to ensure that the “reform of the battalion’s management system” "The goal of the full realization.