营改增后的增值税管理思路与路径

Ideas and Paths of the VAT Management after Replacing Business Tax with VAT

随着经济形势的发展变化、税制改革的不断推进,应积极调整增值税管理思路,优化增值税管理路径。具体是:制定科学规范的税收管理流程,并与有效落实税收管理责任有机结合;强化增值税基础管理,加大巡查巡管力度,并与有效开展日常申报管理等措施有机结合;强化增值税税源控管,有效实施多元分类管理,并与增值税抵扣管理有机结合;防控增值税管理风险,将多维度纳税辅导等机制与以纳税信誉等级制度等为重点内容的诚信机制有机结合,增强纳税人税法遵从的"内生动力"。

With the development of the economic situation and the advance of the tax system reform, the management thinking of VAT should be adjusted and its management path should be optimized. Specifically, the development of scientific and standardized tax management processes should be developed in conjunction with effective implementation of the tax management responsibility. The basic management of VAT should be strengthened and inspection efforts should be made in conjunction with effective implementation of the daily declaration management and other measures. The control and management of the source of VAT should be strengthened and the multi-category management should be effectively implemented in conjunction with the VAT deduction management. Efforts should be made to prevent and control of the VAT management risk, and the multi-dimensional tax counseling mechanism and other should be combined with the integrity mechanism focusing on the tax credit rating system to enhance the taxpayers＇ endogenous impetus of tax compliance.