论后营改增时期的增值税改革

On the VAT reform in the Post VAT-for-business-tax Era

自2016年5月1日营改增全面推开以来,改革效果逐步显现,目前已经从税制转换阶段逐步过渡到平稳运行的后营改增时期。营改增的全面推开,将货物和服务领域增值税、营业税并存的二元税制结构变为一元税制结构,为我国建立现代增值税制度奠定了不可或缺的坚实基础。但是,我国现行的增值税制度还存在一些突出的矛盾与问题,需要在后营改增时期重点关注和解决。本文认为应进一步解决目前我国增值税制度存在的问题,协调推进各方面改革,最终建立起规范的消费型增值税制度。

Since launch of the reform of replacing business tax with VAT on May 1st, 2016, gradual efforts have been made with smooth transition from shifting tax system to a sound operation in the post Replacing-Business-Tax-with-VAT era. This reform has altered the parallel VAT and Business Tax with one single tax regime and laid a solid and indispensable basis for a modern tax system in China. However, issues and challenges still remain in the current system, which are expected to be focused and resolved in the future. This paper describes the existing problems which should be addressed in the next steps, with coordinated reforms in all sectors, so as to build a well-established consumption-based VAT system.