“营改增”问题的制度性原因及完善建议  

Institutional Problems of Replacing Business Tax with Value-Added Tax and Recommendations for Improvement

作　　者：滕风华[1] 

机构地区：[1]荆楚理工学院经济与管理学院

出　　处：《中国注册会计师》2018年第1期102-105,共4页The Chinese Certified Public Accountant

摘　　要：＂营改增＂全面实施以来,对原增值税与营业税之间的问题和原增值税存在的问题予以解决,但是在实践中,现行的＂营改增＂和原增值税政策之间仍未有效融合,政策在实际执行中引起各种问题,不仅增加了纳税人的遵从成本和税务机关的征收成本,又影响增值税政策在实际运用中的效果。Since the full implementation of replacing the business tax with value-added tax(VAT), the previous problems existing between the VAT and the business tax systems or deriving from the original VAT system have been solved. However, in practice, the replacement policies have not been effectively integrated with the original VAT system, so various new problems emerge in the implementation, which not only increase the compliance costs of the taxpayers and levy costs of tax authorities, but also affect the effectiveness of VAT system in practice. Based on the problems encountered in the implementation of the replacement policies, this article analyzes the institutional problems within the replacement policies and the effectiveness of the replacement policies and puts forward recommendations accordingly.

关 键 词：“营改增” 征收率 计税方法 增值税发票 纳税人 进项税额转出 

分 类 号：F812.42[经济管理—财政学]