关于增值税改问题的探讨.docVIP

PAGE \* MERGEFORMAT 21 关于增值税改性问题的探讨 摘要：目前，经济全球化趋势日益明显，我国经济市场化的程度越来越高，货物和劳务的区别逐渐减弱，劳务和货物的国际竞争也越来越激烈。我国一般对服务业和商业分别征收不同的税种，分别征收营业税和增值税，都是按照税收做的规定，在这种界限日益模糊的情况下，两种税务征收方案存在严重的重复征收现象，一定程度地阻碍了我国的现代化进程。为解决这一弊端，从2012年起，我国对部分地区的征收办法进行实验改革，将部分征收营业税行业转为征收增值税。 本文主要对增值税、营业税并存的弊端、营业税改增值税的必要性、营改增的影响、建议及有效措施做出探讨。 关键词：营业税；增值税 ；影响 ；解决措施 Abstract For a long time, our parallel levy business tax and value added tax, the main collection of industrial and commercial enterprise value-added tax, service industry, real estate, intangible assets, such as the main sales tax, but with the marketization and internationalization of Chinas economic increasing, further refinement of social division of labor force, fuzzy boundaries of goods and services, trade in goods and services in the international competition is becoming increasingly fierce, in this case, the existence of the value of value-added tax, business tax coexist more prominent, therefore, since January 1, 2012, a pilot in some areas China and industry, deepening the reform of the VAT system will be phased in value added tax business tax industry. This article mainly about value added tax, business tax and the disadvantages of the necessity of the change of value-added tax, business tax, to increase the impact of the camp, and Suggestions and effective measures to make the discussion. Key words：Business tax; Value added tax; Influence; The measures 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc385486214 一、营业税与增值税并存的弊端 PAGEREF _Toc385486214 \h 3 HYPERLINK \l _Toc385486215 （一）营业税存在重复征税 PAGEREF _Toc385486215 \h 3 HYPERLINK \l _Toc385486216 （二）征收范围局限，抵扣链条断裂 PAGEREF _Toc385486216 \h 3 HYPERLINK \l _Toc385486217 （三）不利于货物和劳务的出口实现彻底退税 PAGEREF _Toc385486217 \h 4 HYPERLINK \l _Toc385486218 （四）增值税扣税不彻底 PAGEREF _Toc385486218 \h 5 HYPERLINK \l _Toc385486220 二、营业税改增值税的必要性 PAGEREF _Toc385486220 \h 6 HYPERLINK \l _Toc385486221 （一）有利于经济发展 PAGEREF _Toc385486221 \h 6 HYPERLINK \l _Toc385486222 （二）有利于经济结构调整 PAGEREF _Toc385486222 \h 7 HY