CAJ | 학술논문

我国营业税改征增值税正在如火如荼的进行，此次改革是我国税务体制的又一次重大变革，同时也是我国“十二五”规划中经济体制改革中关键性的一步。本文主要从营业税改增值税的必要性、优缺点及其产生的影响进行粗略的分析，并且就其所产生的问题提出了相应的对策。
아국영업세개정증치세정재여화여도적진행，차차개혁시아국세무체제적우일차중대변혁，동시야시아국“십이오”규화중경제체제개혁중관건성적일보。본문주요종영업세개증치세적필요성、우결점급기산생적영향진행조략적분석，병차취기소산생적문제제출료상응적대책。
Our business tax VAT is in full swing, this reform is another major change in our tax system, but also a key step in China's"Twelfth Five-Year Plan"of economic reform. This article mainly from the necessity of business tax reform VAT, strengths and weaknesses and the impact it produces a rough analysis, and on the issues raised it generates the corresponding countermeasures.