论文部分内容阅读
在我国营改增试点全面推开后,应当从以下五个方面,进一步深化增值税改革,这是推进供给侧结构性改革,促进稳增长与调结构的必然选择。第一是简税,就是要简化增值税税制。首先是简化税率结构。营改增全面推开后,我国增值税实行四档税率。据了解,在世界上实行增值税的155个国家或地区中,税率为一、二、三档的分别占44.5%、29.7%、
After China’s comprehensive reform and pilot reform of camps was launched in full swing, the reform of value-added tax should be further deepened from the following five aspects. This is an inevitable choice to promote supply-side structural reforms and promote steady growth and structural readjustment. The first is simple tax, which is to simplify the VAT system. The first is to simplify the tax structure. After the reform of the camp has been fully rolled out, China’s VAT will be subject to the fourth-rate tax rate. It is understood that among the 155 countries or regions that have implemented value-added tax in the world, the tax rates are one, two and three respectively accounting for 44.5% and 29.7% respectively,