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2013年8月1日起,“营改增”试点在全国范围内推开。“营改增”作为我国一项重要的结构性减税措施,积极作用主要体现在以下方面:避免上下游产业链上重复征税;延长增值税抵扣链条、防止税款流失;促进企业以不同的方式选择经营模式、通过抵扣来降低税负。“十二五”规划中,税制改革报告中指出,为消除重复征税现象,增值税将全面取代营业税。“营改增”后企业在增值税专用发票管理、纳税申报等方面的工作量会增加。与此同时,随着增值税改革的逐步深入,对未来增值税的征收管理水平和税收行政效率提出了更高的要求。笔者认为优化增值税缴纳方式是必然选择。下面本文围绕目前税务的流程提出几个优化方案并就改革的可行性方面做出阐述。
As of August 1, 2013, the pilots of “Changing Camps and Increasing Enterprises” were pushed across the country. As an important structural tax reduction measure in our country, the active role of the “tax reform” is mainly reflected in the following aspects: Avoiding double taxation on the upstream and downstream industry chains; Extending the VAT deduction chain to prevent the loss of tax; Promoting Businesses choose business models in different ways and reduce their tax burden through deductibles. In the “Twelfth Five-Year Plan”, the tax reform report pointed out that in order to eliminate the phenomenon of double taxation, value-added tax will completely replace the business tax. “Business change” after the VAT invoices in the management of enterprises, tax returns and other aspects of the workload will increase. In the meantime, with the gradual deepening of the VAT reform, higher requirements have been set for the future collection and management of VAT and tax administration efficiency. I believe that optimizing the way of payment of VAT is an inevitable choice. Below this article around the current tax process put forward several optimization programs and make the reform to explain the feasibility.