现阶段增值税转型改革的问题与对策

Problem in value-added tax reform at present and its countermeasures

东北、中部等地区的增值税转型改革试点工作取得了明显成效,但也存在一些问题,比如工作量大、操作繁琐、计算比较麻烦、增量抵扣范围偏窄、现行规定太宏观、引发骗税与企业假重组、产生了一定的就业压力等。应进一步完善增值税转型政策体系;改革豁免欠税办法,调整优惠政策,适当扩大地方税权;加快转型专业人才培养步伐,积极发展税务代理制度;加大增值税转型宣传力度。

Value-added tax reform test in northeast and middle areas has made obvious progress but has problems for example, too much work to do, complex operation, complicated calculation, narrow deduction range, too macro of current stipulation, taxationcheating and false taxation, employment pressure, and so on. Value-added tax reform policy system should be further perfected, tax remission method should be reformed, favorable tax policy should be adjusted, local taxation right should be suitably enlarged, taxation talents should be cultivated at accelerated step, tax-agent system should be actively developed, and propaganda of value-added tax reform should be enhanced.