摘要
增值税作为先进的税种对促进我国社会经济发展发挥了较大的作用 ,但是与目前国际和国内经济的形势发展变化相比 ,现行增值税存在着征收范围过窄、小规模纳税人税率过高、税收负担失衡等问题 ;在征收管理方面 ,内在制约机制作用减弱。为充分发挥增值税的优越性和先进性 ,应扩大征收范围 ,将交通运输业、建筑安装和其他第三产业纳入征收范围 ;重新设定小规模纳税人税率 ;将生产型增值税改为消费型增值税 ;全面实施纳税评估。
The VAT, as an advanced category of taxes, plays a positive role in propelling economic and social development of our country. But compared with current changes in domestic and international trends of economy, the VAT of our country still has some problems such as narrower scope of tax collection, rather higher tax rate to petty taxpayers, unbalanced burden of taxation, etc. In addition, the inner restrictive mechanism is weakening during the management of tax collection. In order to give full play to the superiority of VAT, the paper suggests several methods: broadening scopes of tax collection, and bringing communications and transportation, constructional installation and other tertiary industry into this scope; re-fixing the tax rate of petty taxpayer; turning producing-type VAT to consumption-type VAT; exerting the estimation to pay taxes in an all-round way.
出处
《学术交流》
北大核心
2003年第2期101-103,共3页
Academic Exchange
