推进“营改增”进一步深化增值税制改革  

Further Deepening the VAT System by Pushing on the VAT and Business Tax Reform

作　　者：武汉市国际税收研究会课题组 刘崇俊 郑俊生 刘人英 封继红 卢子清 林霞 安钢 

出　　处：《国际税收》2014年第1期60-63,共4页International Taxation In China

摘　　要："营改增"是今后一段时期我国经济改革和税制改革的一项重要内容。本文通过对武汉市"营改增"情况的分析,提出"营改增"应尽快消除过渡性,做好配套工作,近期应重在分步扩围,中期应重在简并税率,长期应重在建立双主体税制结构的改革思路。Converting Business Tax into VAT is an important issue of economic reform and tax reform in the coming period in China. Based on an analysis of operating situation of Converting Business Tax into VAT in Wuhan, this paper puts forward some suggestions from the following aspects： eliminating transitional arrangements in Converting Business Tax into VAT as soon as possible, completing the correlation work, expanding the levying scope step by step in the near future, simplifying tax rates in the medium term, and establishin~ dual maior taxes in the t^x ~v^te^m in thp ｜c^ncr

关 键 词：营改增 税制改革 税制结构 

分 类 号：F812.42[经济管理—财政学]