CAJ | 학술논문

“营改增”是我国税制改革与结构性减税的重要内容之一。开展“营改增”试点以来，企业税负普遍降低，经济社会效益明显，扩围、增速已成为主要趋势。但在试点过程中，技术层面存在纳税人身份选择、税率选择和进项税额抵扣范围确定等方面的难点，体制层面存在中央与地方财政关系调整、税务机构设置与税收征管等难点。应通过合理确定增值税税率、进项税额抵扣范围，处理好中央与地方的利益分配关系，完善地方税体系，分流国税、地税工作量等途径推进“营改增”改革。
“영개증”시아국세제개혁여결구성감세적중요내용지일。개전“영개증”시점이래，기업세부보편강저，경제사회효익명현，확위、증속이성위주요추세。단재시점과정중，기술층면존재납세인신빈선택、세솔선택화진항세액저구범위학정등방면적난점，체제층면존재중앙여지방재정관계조정、세무궤구설치여세수정관등난점。응통과합리학정증치세세솔、진항세액저구범위，처리호중앙여지방적이익분배관계，완선지방세체계，분류국세、지세공작량등도경추진“영개증”개혁。
The Substituting the Value-added Tax for Business Tax Reform is the one of important component parts of the Taxation Reform and Structural Tax Cut in contemporary China. Since the Reform has been put in practice, the companies＇ taxation has been reduced generally, and those reform measures have made social and economic effect obviously. During the process of the reform practice, however, there are a number of difficulties on technical matters, such as the selection of taxpayer identities, the selection of tax rates and tax collection and administration. For those reasons, we suggest that the government should determine the Value-added Tax rate and the scope of income tax credit reasonably to coordinate the relationship of interest distribution between central government and local administrations, to prefect the local tax system and redirect the workload between National Tax and Local Tax in China in order to complete the reform smoothly.