关于“营改增”问题探讨

The Exploration of “to replace the business tax with a value-added tax”problems

实施营业税改征增值税是加快财税体制改革的重要举措,也是落实结构性减税的重要内容,实施营业税改征增值税试点、对于转变经济发展方式、促进经济结构调整、保持经济持续健康发展具有举足轻重的作用。本文分析"营改增"实施中面临的问题,提出几点建议。

Replace the business tax with a value-added tax is an important measure in quickening reformed the fiscal and taxation systems,which also is the important content of structural tax reduction. Establish the business tax to value added tax transformation pilot is significant to transform the economic development pattern,restructure the economy and forge a healthy,growing economy. This article analyzes the problems will be faced in ＂replace the business tax with a value-added tax＂and puts forward some useful suggestions.