湖南省营业税改征增值税试点政策执行情况研究

Research on the Implementation of Pilot Policy of BT Changed to VAT in Hunan Province

营业税改征增值税是当前财税体制改革的重大举措。通过调研发现,湖南省营改增试点工作成效显著,进一步优化了税制环境,减轻了企业税负,撬动了市场力量。但也存在制度设计不完善、新旧税制转换带来改革"阵痛"、政策调整过渡期税收流失现象严重、地方财政收入面临双重压力、财税部门的沟通机制运行不畅、BT项目税收征管难等问题。必须完善营改增试点政策的顶层设计,破解试点纳税人面临的改革困境,及时堵塞税费流失漏洞,重构地方财力保障机制,积极做好其它协同配套工作,确保湖南省营改增试点工作的顺利推进。

BTehanged to VAT is currently a major tax reform initiative. Through investigation and research, we can find that it is remarkable of pilot work BTehanged to VAT in Hunan province, further optimizing the tax environment, reducing the corporate tax burden, and leveraging the market forces. However, there are also many problems including system design is not perfect, converting the old and new tax reforms bring ＂ labor pains＂, policy adjustments transition serious loss of tax revenue, local fiscal revenue faces dual pressures, communication mechanisms of finance and taxation departments running sluggish, and tax collection of BT project is difficult. Therefore, we should improve the top - level design of pi- lot policy of BT changed to VAT, crack pilot reform dilemma faced by taxpayers, timely plug loopholes in tax loss, re- construct local financial guarantee mechanism, and actively carry out other supporting collaborative work to ensure the smooth progress of pilot work of BT changed to VAT in Hunan province.