扩大增值税征收范围的若干问题探讨  

An Analysis on Some Issues concerning Expanding the Levying Scope of VAT in China

作　　者：岳树民[1] 高春[1] 

机构地区：[1]中国人民大学财政金融政策研究中心,北京100872

出　　处：《涉外税务》2012年第5期21-26,共6页International Taxation In China

基　　金：北京市税务学会课题<增值税扩围的难点分析>的阶段性成果之一

摘　　要：作为"十二五"时期税制改革的重点项目,营业税改征增值税目前正处于试点运行阶段。本文从试点的目标导向和主要措施人手,在分析试点运行中存在主要问题的基础上,提出了进一步完善试点和解决重复征税问题的建议。As the key project of tax reform in the ＇twelfth five-year＇ period, the reform of converting business tax to VAT is currently in pilot phase. This paper starts from the orientation and main measures of the pilot project, and proposes some suggestions on further improving the pilot program and provides so- lutions to avoid double taxation after analyzing the main problems existing in the pilot program.

关 键 词：增值税 营业税 征收范围 重复征税 

分 类 号：F812.42[经济管理—财政学]