论现代服务业营业税法的改革取向

On the Direction of the Reformation of Business Tax Law in the Field of Modern Service Industry

现代服务业已经成为衡量一国现代化水平的重要标志。然而,我国现行营业税法律制度存在的诸多弊端,尤其是重复征税问题无疑成为现代服务业发展的重要障碍。因此,剖析现行营业税法律制度是改革之前提。在此基础上,借鉴国外促进现代服务业发展的先进税收立法经验,并结合我国的国情,进一步完善营业税法律制度。与此同时,应改变对现代服务业的征税方式,将其逐步纳入增值税的征收范围,以避免重复征税,从而减轻现代服务业的税收负担。目前,上海正进行增值税扩围的试点,以此为契机积累向全国推广的经验,可促进现代服务业快速有序发展和竞争能力的提升。

Nowadays, modem service industry has become a crucial indicator of the level of modernization [or a country. Meanwhile, some certain shortcomings in our existent business tax law system, especially duplicate taxation, have no doubt become a fatal obstacle for our modem service industry. Therefore, the analysis of the current business tax law system is a prerequisite of the reform. On that basis, the business tax law system should be further improved through borrowing ideas from foreign legislations and combining with Chinag basic condition. Meanwhile, the way of tax treatment on modem service industry should be changed, gradually be made a part of the value-added tax in order to avoid double taxation and ease the tax burden on modem service industry. At present, Shanghai is making experiments on the expansion of value-added tax. This is an opportunity to accumulate experience for spread in the whole country, which can guarantee a fast and ordered development and upgrade the competitive power of our modem service industry.