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2016年5月1日,营改增在全国范围内推广,这项改革对于我国经济社会具有重要的作用,包括:完善财税体制,发挥税收调节效应;减轻企业税负,激发企业创新活力;保障政府收入,实现就业与税收的平衡;促进产业结构优化升级,拉动经济增长等。然而,新常态和供给侧结构性改革对营改增提出了新的要求,需要进一步完善增值税制度设计,主要是优化不同行业税率设计,发挥产业引导作用;严格税收监管机制,防止发票伪造现象;做好相关配套工作,减少行政干预等。
On May 1, 2016, the reform of camps was promoted across the country. This reform plays an important role in China’s economy and society. These reforms include improving the fiscal and taxation system, giving effect to the tax adjustment, reducing the tax burden on enterprises, and stimulating the vitality of enterprises’ innovation. Government revenue, employment and tax balance; promote the optimization and upgrading of industrial structure, stimulating economic growth. However, the new normalization and supply-side structural reforms put forward new requirements on the reform of the battalion business. The design of the VAT system needs to be further perfected, mainly by optimizing the tax rate design in different industries and giving play to the guiding role of the industry. Strict tax supervision mechanism prevents the counterfeiting of invoices ; Do a good job related to supporting work to reduce administrative interventions.