摘要
第三产业发展依然滞后,其中一个重要原因是营业税税收负担不合理,具体表现有三:一是与第二产业相比,第三产业营业税税负偏重;二是营业税计税依据全额计税为主,第三产业普遍存在重复征税现象;三是现行营业税根据税目不同实行差别税率,导致税负不公及加大纳税成本。对中国营业税制度改革的建议:第一步,根据行业重要性确定改革顺序,分批实施降低营业税税负的改革;第二步,分行业逐步实施增值税转型,最终实现全面实施增值税。
The development of tertiary industry is still lagging behind. One of the important reasons is that the business tax burden is unreasonable, which is presented in three respects ： first, the business tax burden of tertiary industry is too high compared with that of secondary industry ; second, on the tax basis of full value, the phenomenon of double taxation in tertiary industry is prevalent ; third, current graded taxes for different tax items result in injustice and increase of tax cost. The advices about business taxation reform in China are ： step one, sort out the reform sequence according to the importance of the industries, then reduce business tax burden in batches; step two, gradually implement VAT reform by sector, and realize overall VAT reform ultimately.
出处
《广西财经学院学报》
2009年第5期59-62,共4页
Journal of Guangxi University of Finance and Economics
关键词
第三产业发展
营业税制度
改革
tertiary industry development
business taxation
reform
