营业税改增值税:试点评价与改革方向

The Pilot Reform for Replacing Business Tax with VAT in China:Evaluation and Future Direction

营业税改增值税试点改革(以下简称"营改增")有助于完善税制、减少重复征税、实现国民经济产业均衡发展、完善税收征管实践。"营改增"目前已于多省市试点,并采取了一系列缓解改革难题的过渡性措施,但全面推进这项工作将会进一步触及纵向税收收益权的调整与税收征管难题,必须进一步明确改革方向并采取相应措施化解困难。

In the presence of replacing business tax with VAT, it is helpful to improve the tax system and tax administration, reduce double taxation and achieve a balanced development of the national economy. The pilot reform has been carried out in several provinces and cities in conjunction with a series of transitional measures to resolve the resultant difficult problems. This paper presents some difficult problems to be dealt with in the aspects of adjustment of vertical tax income and tax administration when promoting such reform in an all-around manner. The paper argues that it is necessary to clear the direction of reform further and puts forward some