推进“营改增”的四大着力点

Main Focal Points to Promote the Plan for Replacing Business Tax with VAT

本文认为,服务业"营改增"应加快进程,将在部分地区、部分行业进行的试点扩大至全国的时机已经成熟。增值税改革的正确思路应是"十二五"时期后三年根据难易程度分期分批整体推进改革,并按照系统改革思维将"营改增"与完善增值税制度和推动增值税立法有机结合起来。

This paper argues that it is time to accelerate the proceeding of replacing business tax with VAT in service sector by extending the experiments in some regions and/or sectors to the whole country. With the systematic thinking method, it is advisable to integrate replacing business tax with VAT with improving the VAT system and promoting the legislation of VAT which should be pressed ahead with by stages and in groups according to their degree of difficulty for the last three years in the 12th five-year period.