二论税制改革——关于营改增  

On Tax Reform Ⅱ—— Change from Business Tax to VAT

作　　者：康建军[1] 

机构地区：[1]山西省财政税务专科学校,山西太原030024

出　　处：《山西财政税务专科学校学报》2016年第2期6-9,共4页Journal of Shanxi Finance & Taxation College

摘　　要：自2016年5月1日起,在全国范围内全面推开营业税改征增值税试点,届时营业税将完成其使命,退出中国税制的历史舞台。此次改革涉及纳税人之多,牵涉面之广,利益纠葛之重,在我国税制改革历史上并不多见。因此,改革应当慎之又慎。基于已出台的《营业税改征增值税试点实施办法》及其附件的规定,营改增中有些问题必须正视并给予解决。Since May 1,2016,pilot projects to change from business tax to VAT has been carried out all over China,and soon business tax would quit the scene of Chinese tax policy after finishing its tasks. The reform involves a large number of tax payers,many areas and much profit,which is rarely seen in the history of tax reform. Therefore,much discretion should be paid on the reform. Based on the regulations in Pilot Projects Implementation to Change from Business Tax to VAT and its attachment,some problems should be inspected and solved.

关 键 词：营改增 实施 问题 

分 类 号：F810.422[经济管理—财政学]