客观、公正看待“营改增”  

Objective and Impartial Evaluation of the Pilot Policy of "BT Replaced with VAT"

作　　者：陶青德 

机构地区：[1]中共甘肃省委党校法学部,甘肃兰州730070

出　　处：《兰州工业学院学报》2015年第1期77-81,共5页Journal of Lanzhou Institute of Technology

基　　金：国家哲学社会科学基金2010年度西部项目(10XFX018)

摘　　要："营改增"是一项对中国当前和今后社会经济生活产生深远影响的财税改革措施。目前关于"营改增"有一种普遍观点,即增值税取代营业税。这种观点既不利于人们客观评价营业税制和正确认识增值税制,也很容易使人们对现阶段正在进行的财税制度改革产生误解。"营改增"并不是说要以增值税完全取代营业税。营业税淡出国家主体税系是社会经济发展尤其是制造业、服务业发展的结果,但并不意味着要退出国家税制体系;增值税作为现代社会执行最广泛的"良税",也有其固有的局限性,并非尽善尽美。因此,中国当下的"营改增"改革还面临着部分营业税目改征增值税、营业税目拆分和整合、增值税"扩围"和建制三项任务。＂Business Tax （ BT） replaced with Value-Added Tax （ VAT） ＂is a far-reaching reform measure in finance and tax to our social economic life at present and in the future.Currently there is a widespread view about＂BT Replaced with VAT＂—replacing BT with VAT, which is not conducive to objectively appreciate BT and correctly understand VAT, and easily make people misunderstand the present ongoing reform of the fiscal and taxation system as well.＂BT Replaced with VAT＂does not mean to substitute VAT for BT completely.BT gradually faded out in the national systems, especially in manufacturing industry and service industry,which doesn＇t mean withdrawing from the national tax system, and the VAT itself as a most widely enforcement of＂good tax＂in modern society, has inbuilt limitations and isn’ t perfect.As a result, the current reform of our ＂BT Replaced with VAT＂will face three tasks： collecting the Value-Added Tax with part items of the Business Tax, splitting and re-integrating the Business Tax items, improving the system of VAT and＂expanding its scope＂.

关 键 词：营业税 增值税 “营改增” 法制化 

分 类 号：F812.4[经济管理—财政学]