营业税改征增值税相关问题文献综述:1994—2011

A Survey of Related Studies about Changing Business Tax into Value Added Tax:1994-2011

2011年是"十二五"规划的开局之年,中共中央在《关于制定国民经济和社会发展第十二个五年规划的建议》中要求加快财税体制改革,而营业税改征增值税作为税制改革的重要内容,受到了社会各界的广泛关注。近二十年来,理论界就现行营业税存在的问题、应否改征增值税、改征步骤、改征后的税收收入归属和税率调整等内容展开了有益的研究。时至今日,虽然增值税扩围并相应调减营业税已成为共识,上海试点模式也得到确认,但尚有许多问题未能解决。在此之际,回顾各方意见,总结支持改征的依据,不回避反对改征的理由,扬长避短,为新一轮税制改革提供参考。

It is the beginning year of The Twelfth Five-Year Plan.According to this plan,CPC central committee demand to further reform tax system.Changing business tax into V.A.T,as an important part of tax system reform,is closely concerned about in the community.Academia has done numerous useful studies among past two decades.Those are about what the problem of business tax is,whether change business tax into V.A.T,how to change,the attribution of tax revenues and tax adjustments after.Changing business tax into V.A.T has been admitted and shanghai is agreed to be the first pilot city.But other issues are still unresolved.Consequently,it is necessary to summarize all reasons for our support and objection and provide a reference for the new round of tax system reform.