营改增背景下我国税法实施策略研究

Tax Law Enforcement Strategy in China under the Background of Changing Business Tax into VAT

随着我国社会经济的快速发展与经济全球化趋势的加深,我国中小企业获得了良好发展机遇,在我国国民经济发展中占据了重要地位。国家为了支持中小企业的发展,促进经济结构优化,在营业税和增值税分立并行的情况下提出了"营改增"的策略。营改增在税法原则下具有一定的公德性与税收政策性。为了解决在当前"营改增"背景下,我国税法实施面临的税收立法滞后性、优惠形式单一性与优惠执行缺陷性的问题,提出明确税收立法原则,丰富税收优惠形式并创造良好纳税环境的具体措施。

The rapid development of China＇s economy and the deepening of economic globalization brings about exciting development op- portunities to China＇s small and medium-sized businesses, which occupy an important position in the development of China＇s national e- conomy. With both business tax and VAT implemented at the same time, China comes up with a strategy to replace business tax with VAT in a way to support the growth of small and medium-sized enterprises and to accelerate the optimization of economic structure. The re- placement exerts positive influence to social morality and tax policy. At the current replacement time, measures are proposed, including clarifying tax law legislation principle, enriching tax preference forms and creating friendly tax paying environment for solving problems in terms of delayed legislation, single preference form, and flaws in implementing the preferential policy.