佳木斯职业学院学报
佳木斯職業學院學報
가목사직업학원학보
Journal of Juamjusi Education Institute
2014年
8期
332-333
,共2页
营改增%财政收入%税率确定%税率征收
營改增%財政收入%稅率確定%稅率徵收
영개증%재정수입%세솔학정%세솔정수
business tax VAT instead%fiscal revenue%tax rate to determine%tax rate
当前我国营业税改征增值税过程中存在的税率的确定困难和税收征管难度加大等困难，本文以为应在保证地方政府财政收入基础上，要清晰明确“营改增”税种、税率的同时，通过加强“营改增”征管衔接工作和“营改增”日常管理工作及强化宣传、咨询、培训、服务工作等途径来提高税收征管能力，解决当前“营改增”税制改革的困境。
噹前我國營業稅改徵增值稅過程中存在的稅率的確定睏難和稅收徵管難度加大等睏難，本文以為應在保證地方政府財政收入基礎上，要清晰明確“營改增”稅種、稅率的同時，通過加彊“營改增”徵管銜接工作和“營改增”日常管理工作及彊化宣傳、咨詢、培訓、服務工作等途徑來提高稅收徵管能力，解決噹前“營改增”稅製改革的睏境。
당전아국영업세개정증치세과정중존재적세솔적학정곤난화세수정관난도가대등곤난，본문이위응재보증지방정부재정수입기출상，요청석명학“영개증”세충、세솔적동시，통과가강“영개증”정관함접공작화“영개증”일상관리공작급강화선전、자순、배훈、복무공작등도경래제고세수정관능력，해결당전“영개증”세제개혁적곤경。
Nowadays our country tax change exist in the process of paid VAT tax rate to determine the problems and difficulties, such as the increased difficulties of tax collection and administration. This article thought that should be based on local government finance income, to clear the tax change of VAT tax and tax rates, at the same time, interface by strengthening the tax change of value-added tax collection and management and daily management work and strengthening propaganda, consulting, training, service and so on ways to improve tax collection and administration ability, solve the plight of the current tax system reform.
