民族地区“营改增”矛盾的根源与对策

Research on“Business Tax to Value Added tax” in Ethnic Minority Areas

当前我国"营改增"改革,已由上海一个城市、6个行业的点与线段结合式试点,向全国2个行业、十一个省市的线与面织网式推进方向发展。目前广西、贵州、新疆民族地区已经开始确认"营改增"试点,由于经济发展水平与产业结构特殊性,势必出现由于财税体制导致的央地矛盾、行业特点导致的结构矛盾、部分试点导致的区域矛盾和阶段推进导致的过渡矛盾等深层次问题。本文在深入分析这些矛盾根源基础上,针对性提出了财税改革应顶层设计、行业税率应适当公平、试点范围应加快扩大和改革进程应稳步推进的解决对策,以期对我国民族地区"营改增"税费改革有所帮助。

China＇s current＂Business Tax to Value Added tax＂, has combined the pilot by a city, including 6 industry point and line and 2 industries, involving eleven provinces and cities nationwide in the line and the plane netting propulsion direction. At present, Guangxi, Guizhou, Xinjiang minority areas has begun to confLrm ＂Business Tax to Value Added tax＂pilot, due to the particularity of the level of economic development and industrial structure, It will occur taxation system to led to contradiction between the central government and the local government, Industry characteristics lead to the structural contradictions, part of the pilot to regional conflicts and promote the transition to the contradiction of deep-~ated problems. This in-depth analysis of these contradictions basis, the countermeasures to solve the tax reform should be top design, industry tax rates should be appropriate, fair pilot range should be steadily accelerate the expansion and reform process, with a view to China＇s ethnic minority areas ＂Business Tax to Value Added tax＂tax reform to help.