营改增后社会综合治税存在的问题及思考--以九江市为例  

Problems and Thoughts on Social Overall Taxation Administration after Business Tax Replaced with VAT——A Case Study of Jiujiang Practice

作　　者：阙红艳[1] 邓安瑞 

机构地区：[1]九江职业大学经济管理学院,江西九江332000

出　　处：《湖北工业职业技术学院学报》2017年第6期49-52,共4页Journal of Hubei Industrial Polytechnic

基　　金：江西省社会科学研究“十三五”规划项目“营改增后社会综合治税路径研究”(17DQ25)研究成果之一

摘　　要：营改增后大量涉税信息广泛分布于第三方手中,税务机关难以全面、及时掌握,同时税务机关还面临着组织收入、协同征管、优化服务、信息化建设的难题,迫切需要全社会的配合,社会综合治税有着现实的需求。本文以九江市为例,通过描述社会综合治税现状,分析营改增后社会综合治税存在的问题,并以"互联网+"的视角,从立法保障、运行保障、信息保障、社会保障四个方面提出思考和建议。After business tax replaced with VAT,a large number of tax related information is widely distributed among the third parties,so the tax authority is difficult to fully grasp those information on time,and at the same time,the tax authorities also face problems about revenue collection,cooperative management,optimization service and service information construction,which urgently needs the cooperation of the whole society.Therefore,social overall taxation administration is needed in practice.This paper takes Jiujiang as an example to describe the current status and existing problems of social overall taxation administration,and puts forward some suggestions on legislation security, operation security,information security and social security from the perspective of＂Internet plus＂.

关 键 词：营改增 综合治税 问题及思考 

分 类 号：F812.42[经济管理—财政学]