摘要
分税制改革后,我国形成了增值税和营业税并存的局面,分别在中央和地方财政收入中占据主要地位,这对市场经济的运行造成了一定的扭曲,不利于经济结构的转型,因此增值税扩围改革势在必行。增值税扩围意味着营业税最终被取消,建立这样一个新体制对既有利益分配格局的冲击是显而易见的,在这一改革中如何兼顾各方面的利益将是增值税扩围改革能否取得成功的关键。本文主要对近年来国内学者关于增值税扩围及其相关问题的研究成果进行梳理,以期能为改革实践和有关研究提供参考。
After the reform of system of tax distribution, value-added tax and business tax coexist in China, take the main position in central government revenue and local government revenue respectively, cause certain distortion to market economy operation and are not beneficial to economic structure transition, as a result, the taxation scope enlargement of value-added tax is unavoidable. The taxation scope enlargement of value-added tax means that the business tax will be finally eliminated, the establishment of this new taxation system will obviously challenge the vested interests and the key to whether this reform can succeed lies in how to consider the interests of all parties. This paper mainly reviews the research results on the taxation scope enlargement of value-added tax and its related issues discussed by the scholars at home and abroad in order to provide reference for its reform practice and related research.
出处
《西部论坛》
2012年第5期102-108,共7页
West Forum
关键词
增值税扩围
分税制
营业税
地方财力
财政转移支付
税收返还
理想征税范围
税基估算方
法
财政管理体制
地方主体税种
taxation scope enlargement of value-added tax
system of tax distribution
business tax
local financial capacity
financial transfer payment
tax return
ideal taxation scope
tax base estimation
financial management system
local governmentalmain taxes