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自1994年起,我国税制开始实行分税制。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,降低营业税在商品课税中所占的地位。随着我国市场经济的不断发展,在2009年我国把生产型的增值税转型为消费型的增值税,允许固定资产的进项税额从销项税额中抵扣。十二五期间,增值税的范围逐步扩大,逐渐把营业税纳入增值税的范围。这些变动,从本质上为营业税改征增值税埋下了伏笔。在2011年11月16日,财政部国家税务总局下发了《营业税改征增值税试点方案》的通知。试点改革一年来,我们不难看出营业税改征增值税后带来了一些影响。本文就改革为企业带来的影响等问题进行分析。
Since 1994, China’s tax system has begun to implement the tax-sharing system. Some experts and scholars began to think that we should gradually expand the scope of value-added tax on the basis of this reform and reduce the position of sales tax in the taxation of commodities. With the continuous development of China’s market economy, in 2009 China transformed the value-added tax on production into a value-added tax on consumption, allowing the input tax on fixed assets to be deducted from the output tax. During the 12th five-year plan period, the scope of value-added tax has been gradually expanded, and the business tax has gradually been incorporated into the scope of value-added tax. These changes have essentially laid the groundwork for the conversion of business tax into value-added tax. On November 16, 2011, the State Administration of Taxation of the Ministry of Finance issued a circular titled “Pilot Program for the Reform of Business Taxes for Levy of VAT”. In the past year since the pilot reform, it is not hard to see that the business tax has brought some impact after the VAT reform. This article analyzes the impact of the reform on enterprises and other issues.