营业税改征增值税思路.pdf

营业税改征增值税的思路与措施探讨 摘　　要 1994 年我国税制改革，我们国家实行了分税制，把国税和地税分家之后， 一些专家学者开始认为我们应该在这次改革的基础上逐渐扩大增值税的范围，并 且降低营业税在商品课税中占的地位。随着我国市场经济的不断发展，在 2009 年我国增值税的改革又迈上了一个新的台阶，把生产型的增值税转型为消费型的， 允许固定资产的进项税额从销项税额中抵扣。十二五期间，我国提出将增值税扩 围，逐渐把营业税纳入增值税的范围。另外，我国已经在一些条件成熟的城市进 行营业税的试改，由营业税原来按照全额进行征收试改为按照营业额的差价进行 征收。营业税的这些变动，从本质上为营业税改征增值税埋下了伏笔。本文就营 业税改征增值税的必要性和紧迫性，营业税改征增值税的原则、思路和存在的困 难，以及顺利进行营业税改征增值税的措施等问题进行了分析，探讨我国营业税 改征增值税的空间，促进早日实现营业税改征增值税。 关键词：增值税；营业税；税制公平；转移支付 Explore the idea and measures for Business tax reform levy VAT ABSTRACT Tax reform in 1994 when the implementation of the tax system in our country ，some experts and scholars began to think that we should be gradually expand the scope of VAT on the basis of this reform after the separate duty and land tax ，and lower the business tax in the taxable account for the status of goods.With the continuous development of China's market economy in 2009 ， the reform of the VAT increase has climbed to a new level, namely the production of value-added tax to consumption-type VAT, allowing input tax of fixed assets deducted from output VAT. Twelfth Five-Year Plan period, China proposed to expand the circumference value-added tax, and business tax gradually into the scope of VAT .In addition,China has carried out a trial reform of business tax in some cities the conditions are ripe ， conducted by the business tax levied by a full trial to be in accordance with the difference the turnover levy.These changes in business tax, we can see business tax reform is essentially foreshadowed VAT.This levy VAT on business tax reform the necessity and urgency, the business tax reform VAT principles, ideas and difficulties, and the smooth business tax reform measures to levy