增值税转型改革与税制完善简

在我国现行税制结构中，增值税和营业税是最为重要的两个流转税税种．增值税覆盖了除建筑业之外的第二产业，第三产业的大部分行业则课征营业税。但随着市场经济的发展，这种税制显现出其不合理性。为进一步解决货物和劳务税制中的重复征税问题，完善税收制度，支持现代服务业发展，按照建立现代型增值税模式，我国逐步将目前征收营业税的行业改为征收增值税。这一改革对推动发展第三产业尤其是现代服务业、推进经济结构调整和提高国家综合实力、促进国民经济健康协调发展、建立健全有利于科学发展的财税制度具有深远影响。

The Transformation Reform and Tax System Perfection of Value-Added Tax

In China＇s current tax system structure, Value-Added Tax （VAT） and sales tax are two most important turnover taxes. VAT covers almost the secondary industry except the construction. And in most sectors of the tertiary industry, sales tax is levied. But with the development of market economy, such tax institution is showing its irrationality. In order to further solve the double taxation issues in goods and services tax, perfect the tax system and support the development of modern service industry, China will gradually change the current sales tax to VAT in accordance with the establishment of the modern type of VAT mode. The reform has far-reaching impact on promoting the development of the tertiary industry, especially the modern service industry, promoting economic restructuring and improving the comprehensive national strength, promoting the healthy and harmonious development of the national economy, and the establishment and perfection of fiscal and taxation systems conducive to scientific development.