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我国实行营改增的税收制度改革,对我国经济结构的调整,起到了积极的促进作用,这是一项对我国现行的流转税制进行完善的基础性举措,它关系到我国税收制度宏观调控的成败。站在深化改革开放的角度来看,进行营改增的税收制度改革,可以提升直接税体系建设的速度;促进地方税体系、地方主体税种的重建;促进分税制财政体制的重建。本文就将分析进行营改增税收制度改革的意义。
The reform of the taxation system in our country with the reform of the camp has played a positive role in promoting the readjustment of the economic structure of our country. This is a fundamental measure of perfecting the current circulation tax system in our country. It relates to the macro-control of the tax system in our country Success or failure. From the perspective of deepening reform and opening up, the reform of the tax system for increasing the number of battalions increases the speed of building a direct tax system; promoting the reconstruction of the local tax system and the tax revenue of local entities; and promoting the reconstruction of the tax-sharing system. This article will analyze the significance of the reform of tax collection and management system.