本文選題：供給側(cè)結(jié)構(gòu)性改革 + 營改增　； 參考：《地方財(cái)政研究》2017年06期

【摘要】：以增值稅、消費(fèi)稅、營業(yè)稅為主體的貨物與勞務(wù)稅(簡稱"貨勞稅")長期以來一直是我國稅制體系的重要組成部分,不僅稅收體量大,其間接稅的特點(diǎn)也降低了征納成本,在發(fā)揮稅收調(diào)節(jié)經(jīng)濟(jì)、調(diào)節(jié)分配等稅收職能中起到了重要作用。從2012年上海開始的營改增試點(diǎn),到2016年?duì)I改增在所有行業(yè)全覆蓋,增值稅和消費(fèi)稅在后營改增時(shí)代,能否繼續(xù)為供給側(cè)結(jié)構(gòu)性改革發(fā)揮作用,能否繼續(xù)成為深化財(cái)稅體制改革的重要抓手和穩(wěn)增長、調(diào)結(jié)構(gòu)的關(guān)鍵點(diǎn),需要我們及早研究,深入思考。綜合來看,增值稅的中性特征與消費(fèi)稅的調(diào)節(jié)功能可以有效結(jié)合,共同作用于供給側(cè)結(jié)構(gòu)性改革。
[Abstract]:The goods and service tax (referred to as "goods and labor tax"), which is dominated by value-added tax, consumption tax and business tax, has been an important part of our tax system for a long time. It not only has a large tax volume, but also reduces the cost of collection and collection because of its characteristics of indirect tax.It plays an important role in exerting tax revenue regulating economy, adjusting distribution and other tax functions.From the start of the pilot camp reform in Shanghai in 2012 to the full coverage of all sectors by 2016, whether the value-added tax and consumption tax will continue to play a role in the supply-side structural reform in the post-camp reform era,Whether we can continue to be an important grasp of deepening the reform of the fiscal and taxation system, steady growth, and adjust the structure of the key point, we need to study as soon as possible, in-depth thinking.In a word, the neutral features of VAT and the regulating function of GST can be combined effectively and act on the supply-side structural reform.
【作者單位】： 上海市楊浦區(qū)國家稅務(wù)局;
【分類號(hào)】：F812.42

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