对增值税扩围ide思考.docVIP

对我国增值税扩围的思考 摘要：增值税扩围，就是把部分现行营业税的征收范围改为增值税，是继2009年增值税由生产型向消费型转型的又一次税制改革。本文首先介绍增值税扩围的背景和进展情况，然后分析增值税扩围的影响以及在扩围过程中有待解决的问题，最后提出相关问题的对策。 关键词：营业税；增值税；重复征税；抵扣链条；税制改革 Thinking on Chinas Expansion of VAT Abstract: The expansion of VAT is to use the current range of VAT to replace the business tax .This is another reform after the VAT transition from production-based to consumption-based 2009.This paper first introduces the background and progress of the VAT expansion. Then, analysis the influence and problem of VAT expansion .Finally, we put forward some countermeasures to solve this problem. Key words