浅议增值税改革

增值税从开始走到现在,一直都在不断的完善之中,并成功地进入转型;增值税和营业税并存的格局发展到今天,面临着征收链条断裂、税负不公、重复纳税等诸多问题,因此,营业税改征增值税,成为当下增值税改革的关键内容。改革势在必行,改革也困难重重。本文介绍了改革的进程,并提出了一些需要思考的问题。

On value-added tax refor

the value added tax(VAT) goes from the beginning up to now has been in constant improvement,and successfully enter the transition.the value added tax and business taxes co-exists and developed till today,now facing a series of problems such as repeat tax levy,imposition chains breaking and unfair tax burden,and many other issues,therefore,cancel business tax and replaced it with value added tax(VAT) become key elements of the present taxation reform.Taxation reform is necessary and crucial.This article describes the process of taxation reform,and suggests some issues needed to think about.