从税收公平原则看我国“营改增”改革

税收公平原则是我国进行税制改革的基本价值追求。本文针对在我国逐步开展的"营改增"试点工作,从税收公平原则的角度出发,分别从中央和地方税收分配、不同行业税收负担、纳税人划分标准的角度论述了在我国"营改增"试点中出现的偏差,并针对这些问题提出了自己的一些建议。

On China replace the business tax with a value-added tax from tax income equity principle

The principle of fair taxation is the ba- sic value pursuit of the tax system reform in our coun- try. In this paper, starting from the perspective of the tax fair principle, the author aims to explore the dev from ation in the reform of business tax instead of VAT the views of the central and local tax revenue dis- tribution, the tax burden of different industries, and the classification standard of taxpayer. And on this basis, the authors also put forward some suggestions to solve these problems.