“营改增”背景下的安徽地税优化研究  

On the Optimization of the Local Tax System in Anhui Province from the Perspective of “Replacing Business Tax with Value-Added Tax(VAT)”

作　　者：杨怀伟[1] 

机构地区：[1]阜阳师范学院审计处

出　　处：《滁州学院学报》2015年第4期20-23,共4页Journal of Chuzhou University

基　　金：安徽省高校省级优秀青年人才基金重点项目(2013SQRW040ZD)

摘　　要：通过对安徽省"营改增"试点的背景、进程进行回顾和考察,重点分析"营改增"试点对安徽省地方税收结构、税收规模、税收征管、税收功能的影响,提出调整分享比例、培育地方税种、优化税务结构、创新税收征管等政策建议,形成符合安徽省情的税权相对独立、税种相对完整、结构相对优化、功能相对完善、税负相对稳定、征管相对协调的地方税系,发挥税收筹集收入、调节分配、促进经济转型升级的积极作用。Based on the review and research of the background, process and content of ＂replacing business tax with value-added tax（VAT ）＂ pilot in Anhui province, this article focuses on its effects on local tax structure, the tax scale, tax collection and administration, tax adjustment function. It also puts forward suggestions about the sharing proportion, cultivation of local taxes, optimization of the tax structure and the innovation of tax collection and administration policies. All these contribute to the formation of a local tax system consistent with the situation in Anhui Province, which is relatively independent in tax power, relatively complete in tax categories, relatively optimal in structure, relatively perfect in function, relatively stable in tax collection and management, and gives full play to the tax revenue collection, adjusting distribution and promoting the economic transformation and upgrading effectively.

关 键 词：“营改增” 税率 分税制 

分 类 号：F812.42[经济管理—财政学]