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增值税和营业税是我国最重要的税种,2011年国内增值税收入为24267亿元,营业税收入为13679亿元,在全部税种中位居第一和第三。两税合计,约占当年我国全部税收收入的42.29%。增值税和营业税都是以货物和劳务为征税对象的税种,世界各国要么选择增值税,要么选择营业税,只有我国同时征收增值税和营业税。两税的征收范围、税率、计征方式均不相同(参见表1)。这种局面的
Value-added tax and business tax are the most important taxes in our country. In 2011, the domestic VAT revenue was 2,426.7 billion yuan and the business tax revenue was 1.3697 trillion yuan, ranking first and third among all types of taxes. Taken together, the two taxes account for about 42.29% of the total tax revenue in China for the year. Value-added tax and business tax are taxes on goods and services as the object of taxation. Countries all over the world choose either value added tax or business tax. Only China collects value added tax and business tax at the same time. The scope of the two taxes levied, tax rates, accounting methods are not the same (see Table 1). This situation