关于国内增值税改革的若干思考

增大减税力度,深化增值税转型改革对于多数企业的发展而言无疑是一良机,但转型改革本身也面临着诸多问题。应该建立增值税征收管理细则,进一步扩大增值税抵扣范围,进一步减轻小规模纳税人的税收负担,对劳动密集型企业给予适当倾斜,提高征管水平和税务人员素质,更大限度发挥改革对我国经济发展的促进作用。

Reflections on the Reform of VAT in China

Increasing the tax cuts and deepening VAT reform is undoubtedly a good opportunity for the development of the most enterprises.But the reform itself is faced with many problems.VAT collection and management rules should be established;the scope of VAT deduction should be expanded;the tax burden on small-scale taxpayers should be further reduced;privilege should be given to labor-intensive enterprises;the tax collection levels and the quality of personnel should be improved.Thus,the VAT reform will play a greater extent role in promoting China＇s economic development.