CAJ | 학술논문

营业税改为增值税作为政府结构性减税的重要内容，将会对地方服务业发展起到明显的减税效应，可以缓解城市人口的就业压力。同时，也会间接的推动地区城市化进程的发展，从而为培育服务业需求创造条件。因此，要进一步加快“营改增”政策的扩围，完善增值税的抵扣链条，创新抵扣方式，从而释放更多的改革红利，促进服务业发展。
영업세개위증치세작위정부결구성감세적중요내용，장회대지방복무업발전기도명현적감세효응，가이완해성시인구적취업압력。동시，야회간접적추동지구성시화진정적발전，종이위배육복무업수구창조조건。인차，요진일보가쾌“영개증”정책적확위，완선증치세적저구련조，창신저구방식，종이석방경다적개혁홍리，촉진복무업발전。
As an important part of the government's structural tax cuts, reforming business tax to VAT will play a significant tax effects on the development of local services , it can ease the employment pressure in the urban area, and it would also indirectly promote the development of urbanization in the region, so as to create conditions for fostering service needs. Therefore, we should further accelerate the policy of expanding circumference, perfect VAT deduction chain, innovate deductible way, release more bonus reform, and promote the development of service industry.