完善“营改增”机制的路径选择

On the Path Selection of Improving the Policy of Replacing Business Tax With VAT

从短期看,"营改增"后,因为我国企业财务制度、税收征管体系及央地税收转移机制不完善等,个别行业或者企业税负会有所提高,地方收入可能减少。但从长远来看,"营改增"具有极强的体制机制结构性改革意义,是推动我国税收治理、企业财务管理和经营行为规范的有力工具。政府要持续推进供给侧结构性改革、着力推动公共管理创新,同时企业也要加强管理创新,这样才能在发挥"营改增"体制机制结构改革作用的基础上,确保"营改增"目标的全面实现。

In the short term, due to the faultiness in our enterprise financial system, taxation control and central-local tax transfer mechanism, the enterprise tax burden may rise for some special industries and the local government revenue may shrink after replacing business tax with VAT. However, in the long run, the reform of replacing business tax with VAT, with a strong notion of structural reform in system and mechanism, acts as a powerful tool to promote our taxation management, enterprise financial management and business conduct guideline. The government shall advance with supply side structural reform and put forth effort to make innovations in public management. Meanwhile, enterprises are also required to intensify management innovation to make sure the full achievement of the goal of the taxation reform on basis of exertion of its function of structural reform in system and mechanism.