我国“营改增”存在的问题和对策

Problems with “Replacing the Business Tax with a Value-Added Tax” and Their Solutions in China

"营改增"试点改革是国家实施结构性减税的一项重要举措。从目前改革效果看,基本达到了减轻企业税负的目标,但仍存在某些企业税负不减反增、非中性干扰经济运行、地方财政收支逆差较大等问题。文章基于"营改增"改革中出现的上述问题进行原因剖析,并提出若干应对之策。

" replacing the business tax with a value-added tax " pilot reform is an important measure of the national implementation of structural tax cuts. From the current reform effect, basically achieved the goal to reduce the corporate tax burden, but there are still some corporate tax burden increased rather than decreased, the interference of non-neutral economy, local finance larger balance of payments deficit and other issues. This article, "Camp changed to increase" The problem appears reform were based on reason, and puts forward several countermeasures.