本文選題：營改增　切入點：稅制轉(zhuǎn)換　出處：《稅務(wù)研究》2017年01期 　論文類型：期刊論文

【摘要】：營改增試點的全面實施,是稅制改革主動適應(yīng)國家發(fā)展戰(zhàn)略的重要舉措,是稅收政策助力經(jīng)濟新常態(tài)和供給側(cè)結(jié)構(gòu)性改革的有力支撐。本文基于半年以來營改增試點全面實施的實踐,從稅制結(jié)構(gòu)的轉(zhuǎn)換、減稅的政策訴求以及助力供給側(cè)結(jié)構(gòu)性改革三個維度,對營改增所產(chǎn)生的效應(yīng)進行全面審視和考量,精準研判稅制結(jié)構(gòu)轉(zhuǎn)換順利完成、"只減不增"的稅改目標得已實現(xiàn)、助力供給側(cè)結(jié)構(gòu)性改革基本到位,認為全面營改增的實施,使我國增值稅制度在覆蓋范圍和運行機制上與國際慣例更好地接軌,并逐步建立符合國際規(guī)范的現(xiàn)代增值稅制度。
[Abstract]:The comprehensive implementation of the pilot program for the reform of the tax system is an important measure for the reform of the tax system to adapt itself to the national development strategy. It is a powerful support for the new normal and supply-side structural reform of the economy. This paper, based on the practice of comprehensive implementation of the pilot project in the past half a year, from the transformation of the tax system structure, The policy demands of tax reduction and the three dimensions of supporting supply-side structural reform have made a comprehensive review and consideration of the effects of the increase in the business operation, and the accurate study of the transformation of the tax system structure has been completed smoothly, and the goal of "only reducing tax without increasing" has been realized. The supply-side structural reform is basically in place, and it is considered that the implementation of the comprehensive reform and increase of value-added tax will make China's value-added tax system better in line with international conventions in terms of coverage and operation mechanism, and gradually establish a modern value-added tax system in line with international norms.
【作者單位】： 國家稅務(wù)總局稅收科學(xué)研究所;
【分類號】：F812.42

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