“营改增”力度、节奏评估与政策改进的下一步  

Intensity of Business Tax with VAT, Rhythm Evaluation and the Next Step of Policy Improvement

作　　者：何代欣[1] 

机构地区：[1]中国社会科学院财经战略研究院,北京100045

出　　处：《改革》2014年第3期123-129,共7页Reform

基　　金：国家社会科学基金重大招标项目"扩大内需的财税政策研究"(批准号:09&ZD031);国家社会科学基金重点项目"中国结构性减税的方向;效应与对策研究"(批准号:12AZD053);中国社会科学院创新工程课题"深化财政体制改革研究";中国社会科学院财经战略研究院重点课题"预算管理理论演进研究";中国社会科学院国情调研重点项目"结构性减税政策的基层运行情况调研"

摘　　要：营业税改征增值税已走到需要进行系统性评估的阶段。一方面,降低产业税负、促进经济结构调整、完善税制结构的既定目标逐步实现;另一方面,财政收入增速趋缓、部分行业税负增加、撬动财税改革力量不足、中央与地方财力不均衡、后"营改增"时代如何全面减税等问题亟待解决。完善"营改增"政策,应优化"营改增"的力度与节奏;研究增值税税率下调方案;不失时机统筹推进财税改革;科学再造中央与地方关系;规划制定下一步的减税总目标及路线图。Business tax with VAT has come to the stage of requiring systematic evaluation. On the one hand, planning goals to reduce the tax burden industry, promote economic restructuring and improve the tax structure have accomplished progressively. On the other hand, some tough issues need to be solved, such as slower revenue growth, tax increases in some sectors, insufficient power of leveraging fiscal reform, unbalanced central and local finance and the overall tax cuts after the era of business tax with VAT and so on. To improve the policy of business tax with VAT, we should optimize the intensity and rhythm of business tax with VAT progress, research VAT rate reduction programs, seize the opportunity to promote co-ordination and taxation reform, scientifically recreate the relationship between central and local government, and plan to develop the next reduction on overall objective of the tax and the road map.

关 键 词：“营改增”进展 结构性减税 税制改革 税制评估 

分 类 号：F123.14[经济管理—世界经济]