_“营改增”之际的困境摆脱及其下一步.pdfVIP

FINANCE财政金融 “营改增”之际的困境摆脱及其下一步* To Solve the Difficulties and the Next Step of the Substituting the Value-Added Tax for Business Tax Reform 夏杰长 管永昊 内容提要 “营改增”是我国税制改革与结构性减税的重要内容之一。 开展“营改增”试点以来，企业税负普遍降 低，经济社会效益明显，扩围、增速已成为主要趋势。但在试点过程中，技术层面存在纳税人身份选择、税率选择 和进项税额抵扣范围确定等方面的难点，体制层面存在中央与地方财政关系调整、税务机构设置与税收征管等 难点。 应通过合理确定增值税税率、进项税额抵扣范围，处理好中央与地方的利益分配关系，完善地方税体系， 分流国税、地税工作量等途径推进“营改增”改革。 关键词 营改增 分税制 财税改革 作者单位 中国社会科学院财经战略研究院 北京 100836 ； 南京财经大学财税学院 江苏南京 210046 Xia Jiechang Guan Yonghao Abstract: The Substituting the Value-added Tax for Business Tax Reform is the one of important component parts of the Taxation Reform and Structural Tax Cut in contemporary China. Since the Reform has been put in practice, the companies ’ taxation has been reduced generally, and those reform measures have made social and economic effect obviously. During the process of the reform practice, however, there are a number of difficulties on technical matters, such as the selection of taxpayer identities, the selection of tax rates and tax collection and administration. For those reasons, we suggest that the government should determine the Value-added Tax rate and the scope of income tax credit reasonably to coordinate the relationship of interest distribution between central government and local administrations, to prefect the local tax system and redirect the workload between National Tax and Local Tax in China in order to complete the reform smoothly. Key words: the substituting the value-added tax for business tax reform, division of tax system, fiscal and tax reform 现阶段， 我国正处于经济社会转型的重要时期。 在经济结构中，服 务业的发展是宏观经济结构优化的必由之路。 2013 年第一季度，我国服 务业占整体经济规模的比重为 ， 比 年同期提高 个百分 47.8% 2012