以现代服务业为视角:“营改增”全面试行后存在的问题探析及建议

“Modified Business Tax VAT”after Full Trial with Problems and Recommendations——The perspective from modern services industry

减税是当前世界税制改革的主线,随着营业税改征增值税工作的展开,我国结构性减税政策也逐步发挥了对我国现代服务业发展的积极作用。本文通过密切跟踪营改增自2013年8月1日全面试行后的运行情况,研究分析营业税改增值税后续改革进程中推行政策的难点,找出存在问题的症结,提出符合实际、切实可行的解决方案,为进一步深化财税改革提出建议。

Reduction of tax is the main tax reform in the world recently. After made the Modified business tax VAT is real, our structural tax policy also has gradually play its positive role in the development of modem services. Obviously, clear tracking the situations of the Modit^ed business tax VAT since Ith of August according to this paper, however, research and analysis business tax with VAT subsequent diftTeulties of business tax with VAT in the implementation of the policy reform process .Meanwhile ,analyze to identifying the crux of the existence of the problems, and solving the details of business tax reform VAT al＇ter a fully trial situation. Try to expose the issues of malpractice and the developments of modem service industry, try to creative more ？？realistic and practical solutions and try to make more and productive recommendations for the fresher deepening of fiscal reforms is all the objectives from the thesis.