摘要
增值税扩大征收范围是我国十二五期间税制改革的重要举措之一。从我国当前情况看,在完成增值税转型之后,扩大其征收范围不但十分必要,而且也具有可行性。增值税扩围有利于减轻相关行业和企业的税负、促进第三产业发展,但是也会扩大中央和地方间的收入差距、加大征管难度、增加适用税率。针对这些消极效应,应配合新一轮税制改革,加快增值税立法与科学设计增值税税制,强化增值税的税收征管以及完善相关配套措施,从而实现增值税改革的平稳过渡。
The expansion of VAT levying scope is one of important measures for the tax reform during the 12th five-year plan in China.After finishing the transformation of VAT,now it is not only necessary but also practicable to expand VAT levying scope.The expansion of VAT levying scope is beneficial to reduce related industries and enterprises′ tax burden and to promote the development of the tertiary industry,but it will expand the income gap between the central and local,increase the difficulty of tax collection and increase the applicable tax rate.To realize the smooth transition of VAT reform,we should coordinate it with this new round of tax reform,accelerate the VAT legislation and design the VAT scientifically,strengthen the VAT collection and management and so on.
出处
《税务与经济》
CSSCI
北大核心
2013年第3期68-76,共9页
Taxation and Economy
关键词
增值税扩围
优化税制
转变经济发展方式
科学发展观
VAT levying scope＇s expansion
optimization of tax system
the transformation of economicmode
scientific outlook on developmentgrowth
