我国当前税制改革政策分析——以营改增为例

“营改增”是我国税收管理体系的重大调整和创新，进一步完善了增值税抵扣链条体系，减少了重复计税，有效提高了税收管理科学性。与此同时,作为我国创新税收管理体制,它减轻了市场经营主体经济负担、促进了社会经济健康有序发展，对进一步完善增值税抵扣链条体系、促进第三产业健康发展、提高出口产品竞争力起到了十分积极的促进作用。本文首先介绍了营改增的背景，对全面实施营改增之后其带来的影响进行了具体分析，对其中存在的问题进行了着重论述，从法律角度提出了相应的解决对策和建议。
关键词：营改增；地方税收法律体系；完善对策

Analysis of the current tax reform policy in China
——Take the business tax as an example
Abstract:"Camp increase" is a major content of China's tax management system, which is to improve the value-added tax deduction chain, to avoid repeated tax effective measures. "Camp increase" policy is the country to deepen the tax reform, increase efforts to reduce the tax burden of taxpayers, and promote healthy and stable economic development of the important initiatives to open up the value-added tax deduction chain, to support the development of tertiary industry, reduce export costs have deep influence. This paper will analyze the problems that will arise in the course of implementation, and then use the legal perspective to see and solve the development path of improving the "change" by the background analysis and the impact it has on.

Key words: battalion increase；local tax legal system；perfect countermeasure

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