發(fā)布時間：2018-06-22 23:58

  本文選題：功能效應(yīng) + 增值稅改革　； 參考：《國際稅收》2015年06期

【摘要】：正如何發(fā)揮好"營改增"功能效應(yīng),可從以下三個方面進(jìn)行分析和把握:一是如何看"營改增",二是如何評價"營改增",三是如何深化"營改增"。一、如何看"營改增"我國"營改增"大致應(yīng)分為三步:第一步是"營改增"的擴(kuò)圍,第二步是"營改增"改制,第三步是"營改增"立法。就"營改增"的擴(kuò)圍來講,從上海1+6行業(yè)"營改增"試點開始,然后在全國范圍全面推行1+6行業(yè)"營改增",再就是擴(kuò)大"營改增"行業(yè)范圍,直到全面推行"營改增"。這是不是就意味著"營改增"完成了呢?我認(rèn)為服務(wù)業(yè)全面推行"營改增"僅是第一步,第二步還要改制,第三步就是立法。從時間上來看,上海
[Abstract]:How to give full play to the functional effect of "camp reform and increase" can be analyzed and grasped from the following three aspects: first, how to look at "camp reform and increase", second, how to evaluate "camp reform and increase", and third, how to deepen "camp reform and increase". First, how to look at "camp reform and increase" in our country should be roughly divided into three steps: the first step is the expansion of "camp reform and increase", the second step is "camp reform and increase" reform, and the third step is "camp reform and increase" legislation. In terms of expanding the scope of "camp reform and increase," starting with the pilot project of "business reform and increase" in Shanghai's 16 industries, and then comprehensively implementing the "business reform and increase" of 16 industries across the country, that is, expanding the scope of the "business reform and increase" industry, until the "camp reform and increase" is implemented in an all-round way. Does this mean that the "battalion reform and increase" has been completed? I think it is only the first step, the second step, and the third step is legislation. In time, Shanghai
【作者單位】： 上海財經(jīng)大學(xué)公共政策與治理研究院;
【分類號】：F812.42
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本文編號：2054795