摘要
扩大增值税征收范围是2010年增值税立法的核心内容,也是当前一系列税收改革的重要关节点。这项改革对货物与劳务税税制结构的变化、原征收营业税的企业税负的变动以及地方税体系的建设都会产生很大的直接影响。这项改革需要厘清和考量的难点问题主要涉及扩大课税范围的领域选择,税负水平的设计,以及中央与地方税收分配关系的重新调整。这些问题的有效解决可以在很大程度上减小税制运行的摩擦系数,是实现税改目标的关键所在。
The expansion of VAT levying scope is the core of the 2010 VAT legislation and the important joint point of a series of current tax reforms as well. This has direct impacts on the change of tax structure of goods and services tax, the change of tax burden of enterprises paying business tax originally, as well as the local tax system construction. In this paper, the difficulty to be clarified and considered for such reform is considered to include three parts： one is how to choose the field to expand the VAT levying scope, one is how to design the tax burden level and the other is how to re-adjust the tax allocation between the central and local governments. The paper argues that the effective solutions of such problems can greatly reduce the friction coefficient of tax system operating, which is also crucial for realizing the goal of tax reform.
出处
《税务研究》
CSSCI
北大核心
2010年第11期29-31,共3页
关键词
增值税
扩大征收范围
难点
VAT
Expanding levying scope
Difficulty
