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一、完善税种结构。 1.完善增值税。(1)由“生产型”增值税向“消费型”增值税转型。(2)扩大增值税范围,将交通运输、建筑安装、销售不动产等纳入增值税征收范围。(3)调整税率。由于增值税转型而影响的财政收入可以通过提高增值税税率或提高其他税种税率的办法弥补。 2.调整消费税。(1)逐步停征部分消费税税目,如黄酒、啤酒、普通化妆品和护肤护发品、酒精、柴油、汽车轮胎等。(2)对部分行业(如高档娱乐业和特殊服务业)征收消费税,以便起到抑制超前消费的作用。
First, improve the tax structure. 1. Improve the VAT. (1) From the “production-type” VAT to the “consumption-type” VAT transformation. (2) Expand the scope of value-added tax, and include transportation, construction and installation, and sale of real estate into the range of value-added tax levied. (3) adjust the tax rate. Fiscal revenue due to VAT transition can be offset by higher VAT rates or higher tax rates for other taxes. 2. Adjust the consumption tax. (1) Gradually stop part of the consumption tax items, such as rice wine, beer, cosmetics and skin care products, alcohol, diesel, car tires. (2) Consumption tax levied on some industries (such as high-end entertainment industry and special service industries) in order to play a role in curbing the consumption ahead of schedule.