增值税“扩围”改革对现代服务业发展的影响分析——以上海市“营改增”试点政策为例

The influences of VAT transformation to the development of modern services industry—taking Shanghai's VAT transformation pilot as the example

本文从分析现代服务业在经济增长中的作用及现行流转税制结构对现代服务业发展的影响入手,论述了现代服务业"营改增"的必要性。以上海市"营改增"试点政策为例,分析了增值税"扩围"改革对增值税一般纳税人和小规模纳税人的影响,以及对服务贸易的影响,提出了上海市试点政策对增值税"扩围改革"的几点启示。

Based on analyzing the important role in economy development played by modern service and the affect of turnover tax system structure to the development of modern service, this paper elaborated the necessity of VAT transformation. Taking Shanghai＇s VAT transformation pilot as the example, the paper analyzed the affect of VAT transformation to general taxpayer, small-scale taxpayer, and service trade, and then put forward some enlightenment from Shanghai pilot.