CAJ | 학술논문

现代服务业是国民经济重要的组成部分,加快发展现代服务业是扩大内需和转变经济发展方式的重要途径。但总体上看,我国现代服务业发展水平不高,现行的税收制度和政策也不利于现代服务业的发展。营业税改征增值税试点工作对于消除现代服务业领域重复纳税、减轻现代服务业税收负担、促进现代服务业大发展有着重要意义。虽然营业税改征增值税的改革势在必行,但在目前改革试点刚刚开始进行、政策效果尚不明朗的情况下,贸然以增值税全面取代营业税还为时过早,改革应该有相应的配套措施,缜密设计,谨慎前行,稳步推进。
현대복무업시국민경제중요적조성부분,가쾌발전현대복무업시확대내수화전변경제발전방식적중요도경。단총체상간,아국현대복무업발전수평불고,현행적세수제도화정책야불리우현대복무업적발전。영업세개정증치세시점공작대우소제현대복무업영역중복납세、감경현대복무업세수부담、촉진현대복무업대발전유착중요의의。수연영업세개정증치세적개혁세재필행,단재목전개혁시점강강개시진행、정책효과상불명랑적정황하,무연이증치세전면취대영업세환위시과조,개혁응해유상응적배투조시,진밀설계,근신전행,은보추진。
Modern service industry is one of the important components of national economy;accelerating the development of modern service industry is one of the important ways for us to stimulate domestic demand and transform the pattern of economic development.Generally speaking,the level of China＇s modern service industry is not high;the prevailing tax system and policy is not beneficial to the development of modern service industry.The pilot project for substituting the value-added tax for business tax is of great significance for eliminating repeated tax,releasing the tax burden and promoting the development of modern service industry.Thought the reform of substituting the value-added tax for business tax is imperative,in the primary stage of this reform and in the light of the uncertain policy effect,it is too early for us to entirely substitute the value-added tax for the business tax without careful consideration;and this reform should be carefully designed,steadily carried out and supported by the related measures.