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经济全球化的发展、要求我国在经济、税收、政治等领域要加快改革的步伐。特别在税收领域,目前我国税收体系中一些税收政策已不适应经济发展的要求,这就要求我们要对我国目前的税收体制改革进行改革。在此背影下,我国于2012年1月1日开始在上海地区的部分行业实行营业税改征增值税试点,即将部分征收营业税的项目逐步改征增值税。目前试点范围已扩大到十几个省市或地区,未来可能要在全国范围内实行。因此,作者就是在这一背景下来探讨营业税改征增值税所带来的影响分析,具有重要的理论价值和实践价值。
The development of economic globalization requires that our country should speed up the reform in the fields of economy, taxation and politics. Especially in the area of taxation, at present, some taxation policies in our taxation system have not met the requirements of economic development. This requires us to reform our current tax system reform. Against this background, China started to carry out the pilot project of transforming business tax into value-added tax in some industries in Shanghai starting January 1, 2012, and gradually introduced part of the business tax levy on value-added tax. The current pilot area has been expanded to more than a dozen provinces or regions, the future may be implemented throughout the country. Therefore, the author is in this context to explore the effect of business tax reform levied value-added tax analysis, has important theoretical and practical value.