论文部分内容阅读
增值税改革对我国中部经济发展影响巨大,尤其在运行中暴露出了诸多缺陷和漏洞,即增值税转型的配套措施尚不到位;增值税转型过程中产生就业的压力等,这些都影响了中部经济转型试点的实施效果。政府应加快采取改革增值税税收制度,完善税收法制;加强税收征管,严格税收执法;降低纳税核算标准,逐步规范减免税优惠等措施。在推进增值税转型过程中要重点考虑增值税转型为消费型不完全、增值税转型改革对不同地区的影响不同等问题,以加快产业结构优化升级,促进中部经济的快速、协调发展。
The reform of value-added tax has a huge impact on the economic development in central China. In particular, many shortcomings and loopholes have been exposed during the operation, that is, the supporting measures for the transformation of value-added tax are not yet in place. The pressure of employment in the process of value-added tax reform has affected central China Economic transformation pilot implementation effect. The government should speed up the reform of the tax system for value-added tax, perfect the tax law, strengthen tax collection and administration, strictly enforce tax laws, lower the standard of tax accounting, and gradually standardize the tax concessions and exemptions. In the process of advancing the transformation of value-added tax, we should focus on such issues as the transformation of value-added tax into an incomplete consumption model and the impact of the transformation of value-added tax on different regions, so as to speed up the optimization and upgrading of the industrial structure and promote the rapid and coordinated economic development in the central region.