我国建筑业“营改增”问题探析  

Analysis of China's construction industry “business tax reform VAT ”problem

作　　者：奚园[1] 

机构地区：[1]兰州工业学院,甘肃兰州730050

出　　处：《中国建材科技》2016年第2期116-117,共2页China Building Materials Science & Technology

摘　　要：随着我国经济的不断发展,营业税和增值税并存的税收制度已经不能满足经济的发展,在此税收制度中,存在一系列征收管理和实施上的问题,如税收重叠、税率多样及税负不公等问题。针对营业税和增值税并存税收体制中存在的这些问题,我国进行"营改增",将扩大增值税的征收范围,逐步将营业税退出我国税制舞台,该改革有利于同国际接轨。在此税制改革的大背景下,本文就建筑业"营改增"的问题进行分析和研究,发现问题并提出相关建议。With the continuous development of China＇ s economy,the tax system of business tax and value added tax has been unable to meet the development of economy.In this tax system, there are a series of problems in the management and implementation, such as tax overlap,a lot of tax rates,and the tax burden is unfair and so on.According to a business tax and value added tax coexist in the tax system in the presence of these problems, the our country of ＂camp to add＂ ,will expand the value-added tax levy scope, and gradually the business tax to withdraw from the stage of China＇ s tax system, the reform is conducive to international practice. Under the background of the reform of tax system,this paper analyzes and studies the problems of ＂camp changed and increased＂ in the construction industry, and fin＆ out the problems and puts forward some suggestions,

关 键 词：增值税 营业税 营改增 税收中性 税收均衡 

分 类 号：D922.221[政治法律—经济法学]