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我国增值税制的改革经过近年来税收理论界和实际工作部门的讨论,已基本达成共识,确立了改革的目标,即增值税要由“生产型”转变为“消费型”;增值税的征收范围要由工业产品的生产与销售和工业性劳务的销售扩大到部分非工业性劳务的销售;增值税专用发票要逐渐由电子填开取代手工填开;增值税管理要由松散的、人工的、地域的管理向密集的、电子技术的、无地域限定的管理转变。在确立增值税改革目标的同时,如何采取有效措施实现增值税改革的基本目标,是实施改革的重要问题。本文对这些问题进行了深入的探讨。
The reform of the VAT system in our country has basically reached a consensus after discussion of tax theory circles and practical work departments in recent years, and set the goal of the reform, that is, the value-added tax should be transformed from “production-oriented” to “consumer-oriented”; the range of collection of value-added tax To be expanded by the sale of industrial products and sales of industrial services to the sale of some non-industrial labor services; the special VAT invoices should be gradually replaced by electronic ones instead of manual ones; and the management of value-added tax should consist of loose, manual, Regional management changes to intensive, electronic, and geographically limited management. While establishing the goal of value-added tax reform, how to take effective measures to realize the basic goal of value-added tax reform is an important issue for the implementation of the reform. This article has carried on the thorough discussion to these questions.