本文選題：營改增　切入點：管理創(chuàng)新　出處：《改革與戰(zhàn)略》2017年05期 　論文類型：期刊論文

【摘要】：從短期看,"營改增"后,因為我國企業(yè)財務(wù)制度、稅收征管體系及央地稅收轉(zhuǎn)移機制不完善等,個別行業(yè)或者企業(yè)稅負會有所提高,地方收入可能減少。但從長遠來看,"營改增"具有極強的體制機制結(jié)構(gòu)性改革意義,是推動我國稅收治理、企業(yè)財務(wù)管理和經(jīng)營行為規(guī)范的有力工具。政府要持續(xù)推進供給側(cè)結(jié)構(gòu)性改革、著力推動公共管理創(chuàng)新,同時企業(yè)也要加強管理創(chuàng)新,這樣才能在發(fā)揮"營改增"體制機制結(jié)構(gòu)改革作用的基礎(chǔ)上,確保"營改增"目標的全面實現(xiàn)。
[Abstract]:In the short term, the tax burden of individual industries or enterprises will be increased because of the imperfect financial system of enterprises, the tax collection and management system, and the tax transfer mechanism of central and local governments after "business reform and increase". Local income may be reduced. But in the long run, "business reform and increase" is of great significance in the structural reform of the institutional mechanism and is to promote tax administration in our country. The government should continue to promote supply-side structural reform and promote innovation in public management, while enterprises should also strengthen management innovation. Only in this way, can the goal of "reform and increase" be fully realized on the basis of giving full play to the reform of the structure of the system and mechanism.
【作者單位】： 中共中央黨校;
【基金】：國家社科基金青年項目“國家治理與現(xiàn)代稅收制度構(gòu)建研究”(項目編號:16CJL003)
【分類號】：F812.42
，

本文編號：1596932