论文部分内容阅读
营业税改增值税的改革正在进行。营业税是地方税,而增值税是央地共享税,营改增遇到的巨大挑战是,一旦营业税改成增值税,地方就失去一大块税收。这当然会引起地方的反对。近日,媒体报道说,一项新的方案正在考虑之中,那就是将作为中央税的消费税,划给地方,并在销售环节征收,以弥补地方的损失。
Business tax reform VAT reform is under way. Business tax is a local tax, and VAT is a tax that is shared by the central government. The great challenge encountered by the tax reform is that when the business tax is converted into value-added tax, the place loses a large amount of tax revenue. This will of course arouse the opposition of the place. Recently, the media reported that a new plan is under consideration. That is, the consumption tax, which is the central tax, is allocated to the localities and levied at the sales stage to make up for the loss of the places.