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本文认为,在我国经济市场化国际化程度不断加深,社会分工进一步细化,货物和劳务界限更加模糊,国际竞争日益激烈的大背景下,增值税和营业税并存暴露的问题更加突出,将营业税纳入增值税征收范围是我国税制改革的方向。本文对营业税纳入增值税征收范围后的税率设计问题进行了初步思考,并对两税合并后如何协调国、地税系统和中央地方的财政收入分配问题,如何对服务业纳税人认定及管理提出了看法。
This article argues that under the background of the deepening of the internationalization of the marketization of economy, the further division of labor in society, the more obscure boundaries of goods and services and the increasingly fierce international competition, the issue of the coexistence of value-added tax and sales tax has become more prominent. The inclusion of sales tax The scope of VAT collection is the direction of China’s tax reform. This article preliminarily considers the issue of tax rate design after incorporating the business tax into the range of value-added tax, and how to coordinate the fiscal revenue distribution between the country tax system and the central government after the merger of the two taxes, how to propose and manage the taxpayers in the service industry view.