对当前经济形势下营业税改征增值税的认识  

A New Argument for Converting Business Tax into VAT against the Background of Current Economic Situation

作　　者：杨震[1] 

机构地区：[1]中国人民大学法学院

出　　处：《税务研究》2012年第7期39-41,共3页

基　　金：国家社会科学基金(05CJY030)资助

摘　　要：2012年，我国下调了经济增长目标。在经济处于下降通道的情况下，营业税改征增值税应充分考虑改革对于企业、行业税负的影响，考虑整个经济形势的状况；同时，应参考其他国家增值税改革过程中的经验。还应考虑营业税改征增值税的政策配套等问题，确保减轻企业税负的改革目标实现。China cut its growth target to 7.5 percent for 2012 to give the economy more room to slow down if needed while the government carries out the pilot project of converting business tax into VAT in pilot regions. This paper argues that the impacts of converting business tax into VAT on the tax burden for the enterprises and industries should be taken into full consideration based on the whole economic situation. In the process of the VAT reform, experiences from other countries should be learned. The tax supporting policies of converting business tax into VAT should be established to ensure the realization of the reform objective of reducing the corporate tax burden.

关 键 词：营业税改征增值税 决策因素 

分 类 号：F812.42[经济管理—财政学]