论文部分内容阅读
我们在实施重新选择的增值税课税范围时必须保持足够的耐性,在短时期内大范围地调整很可能会导致营业税急剧减少,影响分税制下的地方财政利益,同时增加原先缴纳营业税的企业税负。因此,我们必须分阶段、分行业逐步扩大范围。
We must be patient enough in the scope of the VAT re-election. Extensive adjustments in the short term are likely to result in a drastic reduction of the business tax which will affect the local financial interests under the tax-sharing system and meanwhile increase the corporate tax negative. Therefore, we must gradually expand the scope of industries by stages.