增值税“扩围”改革面临的难题与对策研究

在我国增值税转型改革完成后,扩大增值税征收范围随之提上议程。增值税"扩围"涉及中央与地方财政收入分享、国地税征管权限、税收征管能力、地方税体系、通货膨胀等诸多难题,能否破解这些难题对于稳步推进增值税"扩围"改革意义重大。本文通过对增值税"扩围"改革面临的难题进行分析,立足于现实的税情和国情,提出具体对策建议。

Research on challenges and Countermeasures of VAT Reform for Broadening the Tax Base

Broadening the VAT base is on the agenda in China as VAT transformation reform is completed.VAT for broadening the tax base relates to issues including the central-local fiscal revenue sharing,collection authority of state and local Administration of taxation,tax collection capability,the local tax system,inflation and many others.It is significant to solve these problems for VAT reform for broadening the tax base.The paper analyzes the challenges in VAT reform for broadening the tax base and puts forward specific policy suggestions based on the reality of tax situation and conditions.