“营改增”扩围后相关税收问题研析

Some Tax-related Issues after Expanding the Scope of Replacing Business Tax with VAT

2014年1月1日起继“1＋6”个行业之后。铁路运输和邮政业的“营改增”试点在全国范围内推行。本文从12个省市2012～2013年试点的总体情况分析着手。充分肯定了试点地区的做法和成绩，为全国推广提供了政策和征管方面的经验。同时，列举了试点过程中所暴露的政策缺陷和征管中出现的新问题、新矛盾，欲利用“营改增”所带来的财税改革契机，从宏观战略层面、微观操作层面就如何推进增值税制度完善、中央与地方财政关系处理、地方税体系重建．国地税机构设置等问题，提出了参考建议。

The pilots of replacing business tax with VAT in the railway transportation and post industries have been launched since January 1, 2014 following the ＂1 ＋ 6 ＂industries. This paper analyzes the overall effects of the pilots of 12 provinces and cities （2012 -2013）.The paper affirms the practices and achievements in the pilot regions, as well as the experiences in policy- making and collection and administration for the implementation throughout the country. The paper also points Out the policy deficiencies and the new problems and conflicts in the collection and administration in the course of pilot. With the opportunities for fiscal and tax reform brought about by replacing business tax with VAT, the paper gives some suggestions on how to promote the improvement of the VAT system, how to treat the fiscal relationship between central and local governments, how to rebuild the local tax system and how to establish the national and local tax organizations from both the macro strategic level and the micro-operational level.