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为解决流转税存在的重复征税等问题,1979年我国开始试行增值税。但当时增值税征收范围很窄,工业生产环节产品税和增值税并存,互不交义,商品流通环节征收营税,对涉外企业征收工商统一税,税政不统一。并且,受征税范围的限制,难以实行凭发货票注明税款的扣税制度,上个环节减免了税款,下个环节照样扣税,使得增值税的内在控制机制无法发挥。增值税是一个中性的税种,对发展社会主义市场经济,促进公平竞争有着重要意义。因此,普遍推行增值税,与国际惯例接轨,是发展市场经济的要求,是深化
In order to solve the problem of double taxation of the circulation tax, etc., China began pilot value-added tax in 1979. However, the range of VAT collection was very narrow at the time. Both product tax and value-added tax in industrial production coexisted and did not pay respect to each other. Business taxes were levied on the circulation of commodities, and unified taxation was imposed on foreign-related enterprises. Taxation and administration were not uniform. And, subject to the scope of the tax, it is difficult to implement the system of tax deduction with the invoice of invoice. The last link is tax exempt and the next link is still tax deducted, making the intrinsic control mechanism of VAT impossible. Value-added tax is a neutral tax, which is of great significance to developing the socialist market economy and promoting fair competition. Therefore, the universal implementation of value-added tax and the convergence with international practice are the requirements for developing a market economy and the deepening