增值税和营业税的变化趋势及改革路径

从世界范围看,一个国家的工业化和城市化进程是推动该国税收制度变化的基本力量。本文研究了在工业化和城市化水平双重坐标下,作为我国中央政府第一大税种的增值税和作为我国大多数地方政府第一大税种的营业税的变化趋势,评估了我国增值税和营业税的改革方向和改革困境,并指出了其改革路径。

Evolution and Reform Path of Value-added Tax and Business Tax in China

Industrialization and urbanization is the main power to push forward the transformation of tax system in each country around the world. In the context of Chinese industrialization and urbanization, this paper analyzes the development trend of valueadded tax (the most important tax of central government) and business tax (the most important tax in most of local governments), evaluates the orientation and dilemma of value-added tax and business tax reform and points out a reform path.