加快推进扩大增值税征收范围的改革

Reform on Acceleration and Promotion of Expansion of the VAT Levying Scope

2009年1月1日增值税转型实施后,扩大增值税征收范围将成为增值税改革下一步的核心内容。这项改革一旦开展,将消除货物和劳务重复征税的问题。但这一改革的复杂程度将远大于第一步。正因如此,我国在油气田企业对其与生产关联度较高的劳务做实验性改革,征收增值税。本文认为,目前在将交通运输业、建筑业等征收营业税行业改征增值税过程中,应始终坚持分步推进原则,特别关注地方可用财力,发挥好中央和地方两个积极性。

The next step of VAT reform is to expand the VAT levying scope after the implementation of VAT in China on January 1, 2009. Once this reform is launched, the double taxation of goods and services may be eliminated. However, such reform is far more complex than that of the first step. For this reason, China begins a pilot reform for levying VAT in the field of labor services highly- associated with the production of the oil and gas enterprises. This paper argues that, at present, in the process of replacing the business tax with the VAT in such industries as transportation, construction and other, it is always necessary to adhere to the step-by- step promotion guide and pay more attention to the local financial resources available so that both central and local governments can give full play to their initiatives.