增值税“扩围”改革面临的难题与对策研究

Research on Challenges and Countermeasures of VAT Reform for Broadening the Tax Base

在我国增值税转型改革完成后,扩大增值税征收范围随之提上议程。增值税"扩围"涉及中央地方财政收入分享、国地税征管权限、税收征管能力、地方税体系、通货膨胀等诸多难题,能否破解这些难题对于稳步推进增值税"扩围"改革意义重大。破解增值税"扩围"改革面临的难题需循序渐进,分步推进;协调中央财政和地方收入的关系;变革税收征管机制;高度重视通货膨胀问题。

Broadening the VAT base is on the agenda in China as VAT transformation reform is completed.for Broadening the tax base of VAT relates to issues including the central-local fiscal revenue sharing,collection authority of state and local administration of taxation,tax collection capability,the local tax system,inflation and many others problems.It is significant to solve these problems for VAT reform.Breaking the problems of VAT broadening reform should propel step by step,coordinate relations between the central finance and local income,change tax collection mechanism;and attach great importance to the inflation problem.