我国增值税扩围问题分析

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1、摘要规模纳税人的引导和管理；改革“留抵”制度，根据扩围需要重新界定可抵扣范围；改革起征点制度为免征额制度。推动建立完善、高效的增值税制度，充分释放增值税对于促进产业分工深化等积极作用。关键词：增值税；扩大征收范围；改革；建议AbstraCtAbstractIn1994，Chinacarriedoutacomprehensiverefolrmofthetaxsystem，tovalue．addedtax，businesstax，turnovertaxsystem孙themaintheVATscopeoftaxationislimitedtotheproductio

2、noftangiblepersonalproperty，sales，wholesale，retailandprocessing，repairsandreplacementservicesfield，Thescopeoftaxationofbusinesstaxfortransportation，postandtelecommunicationsindustry，theconstructionindustryandotherindustries．Theturnovertaxsystemiscompatiblewithourtimecollectionandmana

3、gementlevelandeconomicdevelopmentlevel．However，谢t11龇developmentofthesocialistmarketeconomy，thetwotaxesonparalleltaxprincipledoesnotcomplywiththeprinciplesoffairnessandefficiency，increaSethecostofthetaxesleviedfortaxadministration1evel．Businesstaxasthetaxbaseinfullinaccordancewiththet

4、urnoverdoesnothave也echaracteristicsofVATdeductiondeductibleintheactualoperationofthechainisincomplete，andthetaxburdenincreaseswiththetransferofpartoftheproblemcausedbythedoubletaxation；therebyaffectingdeepeningsocialdivisionofproductionandtheadjustmentofindustrialstructure，andhindert

5、hedevelopmentandgrowthoftheservicesindustry．Therefore，regardlessofdefectsfromVATcharacteristiesandbusinesstaxconsiderations，ortoconsidertheimpactontherealityofeconomiclifefromthescopeofVATtaxationofVATisallurgentneedtofurtherexpandthescopeofVATcollection．November16，2011，approvedbythe

6、StateCouncildecidedtopilotsinceJanuary1，2012，inShanghai，theimplementationofthetransportationindustryandmodemserviceindustrybusinesstaxtovalueaddedtax，17％ofthestandardinthecurrentVATtaxratesandlOWtaxrateof13％basedonthenewrateof11％and6％intwotranches．SinceAugust1，2012batchexpandedto10pr

7、ovincesandcitiessuchaSBeijing，Tianjin，Shanghai．April10，2013，meetingoftheStandingCommitteeoftheStateCouncildecidedtofurtherexpandthebusinesstaxtoVATpilot，sinceAugust1，2013，thecountrypromotingthetransportindustryandmodemserviceindustrylevytheN峨，andchoosetherailtransportandpostandteleco

8、mmunications