适应新兴服务业发展的营业税制改革构想

Ideas of Business Tax Reform for Adapt Development of the Emerging Service Industries

针对现行营业税制严重滞后于新兴服务业发展需要的客观实际,分析了营业税制存在的税目、税率和减免税优惠等关键要素的问题和缺陷,提出了改革营业税制的迫切性和必要性,规划了营业税制改革的基本指导思想,设计了营业税制相关要素的调整改革思路,将征收范围由现行9个税目,分解并增设到18个税目共31个子目。相应地,税率由原4档固定比例和1个幅度比例税率,调整为7档固定比率和3个幅度比例税率。同时提出鼓励新兴服务产业投资应逐步实施直接与间接相结合的"双重优惠"政策。

Aimed to objective reality at existing business tax system serious lagger than the needs of emerging new-services development,the problems and defects on the sales tax taxable items,tax rates and tax concessions are analyzed;the necessity and urgency of business Tax Reform are put forward,a basic guiding principle on business tax reforms is planned,adjusting of the tax system reform ideas related to elements of the business is designed.The collection range from the current nine tax items,decomposition,and tax items added to a total of 18 sub-projects 31.Accordingly,the rate of the original 4-speed ratio and a fixed rate of proportional tax rate,adjusted to a fixed rate of 7 files and 3 proportional tax rate.At the same time a ＂double discount＂ is put forward policy to encourage investment in new service industries should be gradually implemented a combination of direct and indirect.