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自2012年1月1日起,上海市交通运输业等部分现代服务业试行营业税改征增值税,旨在减轻重复征税情况,推动经济转型和产业升级。但是上海地区的试行情况表明部分企业的税负不降反增,物流企业税率不统一的问题仍未解决,以及中央和地方政府之间的利益划分问题。本文分别从国家、行业和企业角度探讨了税改中存在的问题,指出不仅要看到此项改革的积极效果,还要及时解决其负面效应,合理划分中央和地方的财政收入,进一步降低并统一税率,健全抵扣机制,解决小规模纳税人存在的弊端。
Since January 1, 2012, some modern service industries such as Shanghai’s transportation industry have tried to revise business tax to levy value-added tax to reduce double taxation and promote economic restructuring and industrial upgrading. However, the trial implementation in Shanghai shows that the tax burden of some enterprises does not fall by the wayside, the unification of the tax rates of logistics enterprises has not yet been solved, and the division of interests between the central and local governments. This paper discusses the problems in the tax reform from the perspectives of the state, the industry and the enterprises. It points out that not only should we see the positive effects of this reform, but also solve its negative effects in time, divide the fiscal revenues of the central and local governments into reasonable proportions, Unify the tax rate and improve the deduction mechanism to solve the shortcomings of small-scale taxpayers.