现代服务业营业税改征增值税试点意义及其配套措施  

The Significance of the Pilot Project for Substituting the Value-added Tax for Business Tax of Modern Service Industry and the Supporting Measures

作　　者：夏杰长[1] 管永昊[1] 

机构地区：[1]中国社会科学院财经战略研究院,北京市100836

出　　处：《中国流通经济》2012年第3期20-24,共5页China Business and Market

基　　金：国家社科基金重大招标项目"中国现代服务业发展战略研究"(项目编号:08&ZD 041)的阶段性研究成果

摘　　要：现代服务业是国民经济重要的组成部分,加快发展现代服务业是扩大内需和转变经济发展方式的重要途径。但总体上看,我国现代服务业发展水平不高,现行的税收制度和政策也不利于现代服务业的发展。营业税改征增值税试点工作对于消除现代服务业领域重复纳税、减轻现代服务业税收负担、促进现代服务业大发展有着重要意义。虽然营业税改征增值税的改革势在必行,但在目前改革试点刚刚开始进行、政策效果尚不明朗的情况下,贸然以增值税全面取代营业税还为时过早,改革应该有相应的配套措施,缜密设计,谨慎前行,稳步推进。Modern service industry is one of the important components of national economy;accelerating the development of modern service industry is one of the important ways for us to stimulate domestic demand and transform the pattern of economic development.Generally speaking,the level of China＇s modern service industry is not high;the prevailing tax system and policy is not beneficial to the development of modern service industry.The pilot project for substituting the value-added tax for business tax is of great significance for eliminating repeated tax,releasing the tax burden and promoting the development of modern service industry.Thought the reform of substituting the value-added tax for business tax is imperative,in the primary stage of this reform and in the light of the uncertain policy effect,it is too early for us to entirely substitute the value-added tax for the business tax without careful consideration;and this reform should be carefully designed,steadily carried out and supported by the related measures.

关 键 词：现代服务业 营业税 增值税 改革试点 

分 类 号：F810.422[经济管理—财政学]