增值税扩围问题研究
摘要
增值税是我国的主体税种之一,增值税收入占我国税收收入的四分之一左右,其在我国税制中的地位是不言而喻的。
本文首先按照时间的顺序对增值税的发展改革历程作了简要的概述。增值税是在上世纪五十年代产生于法国的,法国的增值税制是以原有的全额流转税为基础建立起来的,并经过不断的改革与完善,发展成为现在这种征税范围几乎遍及了与商品和劳务的生产、经营相关的各个环节、各个领域的全面的消费型增值税制。在法国增值税不断发展的过程中,许多国家也开始纷纷将增值税制引进到本国,我国就是在改革开放以后引进增值税制的,当时是为了改造旧的工商税制,解决重复征税的问题,激活我国的经济,从而推动我国工业化向专业化的方向发展。我国在1994年正式确立了生产型增值税,但随着社会主义市场经济体制的不断完善与发展,社会分工的细化与模式的多样化,使得生产型增值税本身存在的重复征税问题就越来越明显,于是我国对增值税制又进行了几次重大的改革,先是陆续在东北与中部地区进行消费型增值税的试点,最后于2009年在全国范围内推行消费型增值税,以解决增值税抵扣链条中断所导致的重复征税问题,这一次的改革为我国增值税的完善奠定了非常重要的基础。
本文通过对我国现行局部消费型增值税制的基本情况进行分析,并结合我国现阶段的基本国情提出目前我国进行增值税“扩围”改革的必要性。
我国的增值税制虽然经历了由生产型向消费型的转变,但我国现行的增值税制并不是真正意义上的消费型增值税,而是一种局部的消费型增值税,因此,随着经济的发展,经营模式的多样化,局部的消费型增值税的弊端就逐渐的暴露出来。我国现行的增值税制征税范围仅覆盖了从事货物的销售、加工修理修配劳务以及进口货物这些领域,虽然转型以后允许抵扣购进的固定资产的进项税额,很大程度上解决了重复征税的问题,但其征税范围并没有发生变化,还是将与此相关的生产性服务业排除在外而对其征收营业税。由于增值税征税范围偏窄,没有覆盖到这些行业,导致了增值税在实践的过程中产生很多问题。
首先是人为的破坏了增值税的抵扣链条,造成重复征税的问题。一是原有的存量固定资产的进项税额得不到抵扣,虽然固定资产的价值以折旧的形式逐步地转移到商品中,但商品仍承担着双重的税负,造成重复征税。二是企业作为固定资产投入的房屋建筑物的进项税额得不到抵扣,很多企业的厂房在其资产中所占的比重较大,而用于建筑厂房等所投入的原材料的进项税额无法进行抵扣,使得企业承担着双重税收负担。三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。由于固定资产进项税额可抵的政策仅限于增值税一般纳税人,而其他的纳税人在从事生产经营时也需要购进一定量的固定资产,如建筑业、交通运输业等,这些行业所购进的固定资产在企业资产中所占的比重也是比较高的,但其进项无法抵扣,使得企业的税收负担增加。四是阻碍了增值税一般纳税人与非一般纳税人之间的交易往来,使得这些纳税人在进行交易时需要考虑在购进的货物或劳务时所缴纳的进项税额是否可抵,从而影响了交易的流畅性。
其次是产生税制漏洞,给不法分子以可趁之机。由于增值税与营业税的征收范围在实践过程中会存在交叉的现象,国家为了修补增值税中断的抵扣链条,制定了发生的交通运输费用、购进的免税农产品可以按一定的扣除率作为进项抵扣等补救措施,但这些措施往往又会给一些不法分子可趁之机,造成税款流失。
再次是阻碍了社会化的分工及产业的发展与升级。由于增值税征税范围偏窄,增值税一般纳税人外购的生产性服务所包含的税款是无法抵扣的,增加了企业的负担,有些企业会为了降低税收负担,而将这些生产性服务尽可能的内化到企业中,这样使得企业很难将精力完全投入到主营业务中,因此,既阻碍了本企业的长远发展,也使得生产性服务行业无法形成规模化和专业化的发展,从而阻碍了二三产业的产业发展与自身的产业结构升级。
鉴于现行局部的消费型增值税存在的问题所引发的不良后果,可见我国进行增值税“扩围”改革的必要性与紧迫性。接着本文对我国目前进行增值税“扩围”改革可能面临的难题从体制上与技术上进行了分析与总结,其中可能面临的难题包括体制上的如何协调中央与地方的利益关系、如何协调区域间的利益关系,技术上的如何确定税率、增值额、发票的管理及特殊行业的税率问题。然后通过对法国、韩国与日本增值税制度的比较,得出其增值税制的成功经验,并结合我国的国情提出目前实行增值税“扩围”改革的政策建议。
一是“扩围”改革需要分步进行。率先改革与第二产业息息相关的生产性服务业,如建筑业、‘交通运输业、物流业等,保证第二产业的发展不受阻碍,之后在选择恰当的时机对资产交易及其他行业进行“扩围”,最后再根据我国的经济发展水平和具体的国情对剩下的行业进行改革,以达到使增值税覆盖到经济生活的各个领域。
二是确定合理的税率。根据不增加纳税人负担、不会使国家的税收收入出现大幅度减少以及税率档次不易过多的原则来确定税率。本文选取建筑业为标本进行测算,确定一个税率。
三是对中央与地方税收分成比例的确定。本文通过对15个比较有代表性的行政区的营业税占增值税“扩围”改革前后的两税(营业税与增值税)比例的变化来测算出一个分成的比例范围,以保证“扩围”改革后对中央与地方的税收收入不会出现太大的影响。
四是对税收征管水平的建议。这一政策也是对国外经验的一个借鉴,主要是通过推进金税工程的完善、加强税务与其他相关部门信息的共享以及加强税务人员的素质提高和税收宣传来提高我国税收征管的整体水平,以适应增值税“扩围”后对征管水平的要求。
本文的最后简要的概述了增值税“扩围”改革会经济影响的预期,包括对中央与地方财政的影响、对企业的影响以及对整个社会的产业结构的影响。对于中央与地方来说,可能在短期内财政收入会出现下降,但随着服务业发展的规模化与专业化,中央与地方的财政收入都会稳步上升；对于企业来说,“扩围”改革降低了企业的税收负担,有利于鼓励企业进行设备的投资与技术的创新,促进产品的更新换代,从而有利于提高企业的市场竞争力；对于整个产业来说,企业的发展所推动的社会化专业分工必然有利于社会资源的优化配置,产业结构的优化组合,进而促进产业的结构的整体升级,为社会提供更多的就业机会,创造更多的财富。
Value added tax is one of the main taxes in our country. VAT revenues account about a quarter of China's tax revenue, and its status in our tax system is self-evident.
This article firstly makes a brief overview of the reform process of value-added tax in accordance with the time order. VAT is established in the fifties of last century in France. The French VAT system is based on the full amount of the turnover tax, and through continuous reform and improvement, now the scope of taxation becomes wider (almost throughout the production of goods and services, operating in all aspects), in other words, it becomes a comprehensive consumption-type VAT system related to various fields. In the process of continuous development of French VAT, many countries have begun to introduce value-added tax system to their countries. China's introduction of value-added system was after the reform and opening up period. At that time, the introduction meant to transform the old industrial and commercial tax system, address the problem of duplication in taxation, active China's economy, thus promoting the development of reform of industrialization to specialization. China formally established the production-type VAT in 1994, but with the continuous improvement and development in socialist market economic system, the refinement of social labor division and diversification of social mode, the inherent double taxation problem in production-type VAT became more and more obvious. So the VAT system in China has carried out several major reforms. China firstly introduced the pilot consumption-type VAT in the Northeast and Central regions of China. Finally it launched a nationwide consumer value-added tax in 2009 to resolve the double taxation problem caused by the disruption of VAT deduction chain. This reform has laid a very important foundation of China's VAT improvement.
This article based on the analysis of the basic situation of the current partial consumption-type VAT system, and combined with the basic national conditions of China to prove the need for expanding the scope of current VAT.
Although China's VAT system experienced the transform from the production type to the consumer type, China's current VAT system is not real consumption-type VAT, but a partial consumption-type VAT, therefore, with the development of economy and the diversification of business model, the disadvantages of partial consumption-type VAT gradually exposed. China's current VAT system of taxation is only covered in the sale of goods, processing, repairing and replacement services, and imported goods areas. Although after the transition, it allows the deductible purchase of input VAT on fixed assets, which largely solve the double taxation problem, the tax base has not been changed or the collection of the business tax will be the exclusion of all related producer services. As the scope of value-added tax is narrow, this is not covering these industries, resulting in a value-added process in practice a lot of problems.
First of all, it mentions the double taxation problem resulting from human destruction of the chain of VAT deduction. Firstly, the amount of input tax of the original stock of fixed assets. Although the value of fixed assets in the form of depreciation gradually transferred to the commodities, commodities still bear the double burden, resulting in double taxation. Secondly, the amount of input tax which the enterprises see as a fixed asset investment in the building housing is not deductible, many plants of enterprises take a large proportion of assets, and the input tax come from other raw materials which used for construction plant can not be deducted, this makes the company bears the burden of double taxation. Thirdly, general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax. As the policy of deductible input tax of fixed assets is limited to value-added tax general taxpayer, and other taxpayers engaged in production and business also need to purchase a certain amount of fixed assets, such as construction, transportation, etc. These fixed assets purchased by those industries share a relatively large proportion of assets, but the input tax can not be deducted, which leads to the corporate tax burden. Moreover, it hindered the transactions between the general taxpayer and the non-general taxpayer, so that these taxpayers have to consider whether the amount of input tax from purchasing of goods or services is deductible, which will affect the transactions fluency.
Another problem is that it can produce tax loopholes, so that the criminals can do something illegal. As value-added tax and business tax collection will have a cross range in practice, so China has to tax break to develop some remedial measures to repair the deduction chain, for example, transport costs and agricultural products can be purchased in tax-free rate as the net proceeds from certain deductions, but these measures often and give some criminals chance to do illegal things, resulting in tax losses.
The last problem is that it hindered the social division of labor and industrial development and upgrading. As the scope of the VAT tax is narrow, the tax comes from outsourcing by general taxpayer of value added tax is not included in the tax deduction, this increase the businesses burden. Some companies have to hide those production services in order to reduce the tax burden. So that it makes more difficult for enterprises to concentrate fully into the main business, and therefore, not only hinder the long-term development, but also makes the production service industry can not have specialization development, thereby hindering the development of second and third industries and their industrial upgrading.
In the view of the problems that comes from current partial consumption-type VAT, we can see that the necessity and urgency of expanding VAT scope. Then, this article analyzed and concluded the problems that may arise after the expanding scope of VAT, including how to coordinate the interests of the central and local relations, how to coordinate regional Interest, and how to determine the rate of value-added, problems of invoice management and some special industry tax issues. By comparing the VAT policies in France, South Korea and Japan, we find that we can use their successful experiences and combine with China's national conditions to present VAT "expanding scope" policy recommendations.
Firstly, the "expanding scope" reform needs to be carried out step by step. We should firstly reform the production service which is closely related to the first and second industries, such as construction, transportation, and logistics, to ensure the affluent development of the secondary industry. And then choose the right time to "expand scope" in the trading of assets and other industries. Finally, in order to achieve the value-added tax to cover all areas of economic life, we should reform the rest of industry by according to China's economic development level and national situation.
Secondly, determine a reasonable tax rate. According to the principles that not increase the burden on taxpayers, not decrease the tax income of the country and not too much tax rate grades, this article choose construction industry as sample to determine a tax rate.
Thirdly, determine the proportion of central and local tax revenue. This article based on the proportion that the 15 administrative regions'business tax in the business tax and VAT both before and after tax expansion, to measure changes in the proportion, and to ensure that "expanding scope" reform will not affect the central and local tax revenue.
Fourthly, it mentions some proposals of tax collection level. This policy is also a reference to the other countries'experiences, mainly through the Golden Tax Project to promote the improvement of tax system and other relevant departments to enhance information sharing and improve our overall level of tax collection, to adapt the requirements that after VAT "expanding scope".
This article finally concludes the expected economic impact on VAT "expanding scope", including the impact on the central and local fiscal, impact on businesses as well as the impact on society as a whole. For the central and local fiscal, tax revenue may decline in the short term, but with the growth of the service industry, central and local fiscal revenue will steadily rise. For enterprises, "expanding scope " reform reduce the corporate tax burden, it will encourage enterprises to invest on the equipment and technology innovation, to promote upgrading of products, which will help improve the market competitiveness of enterprises. For the entire industry, the company promoted the development of social division of labor will finally benefit the optimal allocation of social resources, and also will promote the adjustment of industrial structure, thus will provide more employment opportunities, and create more wealth.
本文首先按照时间的顺序对增值税的发展改革历程作了简要的概述。增值税是在上世纪五十年代产生于法国的,法国的增值税制是以原有的全额流转税为基础建立起来的,并经过不断的改革与完善,发展成为现在这种征税范围几乎遍及了与商品和劳务的生产、经营相关的各个环节、各个领域的全面的消费型增值税制。在法国增值税不断发展的过程中,许多国家也开始纷纷将增值税制引进到本国,我国就是在改革开放以后引进增值税制的,当时是为了改造旧的工商税制,解决重复征税的问题,激活我国的经济,从而推动我国工业化向专业化的方向发展。我国在1994年正式确立了生产型增值税,但随着社会主义市场经济体制的不断完善与发展,社会分工的细化与模式的多样化,使得生产型增值税本身存在的重复征税问题就越来越明显,于是我国对增值税制又进行了几次重大的改革,先是陆续在东北与中部地区进行消费型增值税的试点,最后于2009年在全国范围内推行消费型增值税,以解决增值税抵扣链条中断所导致的重复征税问题,这一次的改革为我国增值税的完善奠定了非常重要的基础。
本文通过对我国现行局部消费型增值税制的基本情况进行分析,并结合我国现阶段的基本国情提出目前我国进行增值税“扩围”改革的必要性。
我国的增值税制虽然经历了由生产型向消费型的转变,但我国现行的增值税制并不是真正意义上的消费型增值税,而是一种局部的消费型增值税,因此,随着经济的发展,经营模式的多样化,局部的消费型增值税的弊端就逐渐的暴露出来。我国现行的增值税制征税范围仅覆盖了从事货物的销售、加工修理修配劳务以及进口货物这些领域,虽然转型以后允许抵扣购进的固定资产的进项税额,很大程度上解决了重复征税的问题,但其征税范围并没有发生变化,还是将与此相关的生产性服务业排除在外而对其征收营业税。由于增值税征税范围偏窄,没有覆盖到这些行业,导致了增值税在实践的过程中产生很多问题。
首先是人为的破坏了增值税的抵扣链条,造成重复征税的问题。一是原有的存量固定资产的进项税额得不到抵扣,虽然固定资产的价值以折旧的形式逐步地转移到商品中,但商品仍承担着双重的税负,造成重复征税。二是企业作为固定资产投入的房屋建筑物的进项税额得不到抵扣,很多企业的厂房在其资产中所占的比重较大,而用于建筑厂房等所投入的原材料的进项税额无法进行抵扣,使得企业承担着双重税收负担。三是非增值税一般纳税人购进的固定资产所包含的进项税额得不到抵扣。由于固定资产进项税额可抵的政策仅限于增值税一般纳税人,而其他的纳税人在从事生产经营时也需要购进一定量的固定资产,如建筑业、交通运输业等,这些行业所购进的固定资产在企业资产中所占的比重也是比较高的,但其进项无法抵扣,使得企业的税收负担增加。四是阻碍了增值税一般纳税人与非一般纳税人之间的交易往来,使得这些纳税人在进行交易时需要考虑在购进的货物或劳务时所缴纳的进项税额是否可抵,从而影响了交易的流畅性。
其次是产生税制漏洞,给不法分子以可趁之机。由于增值税与营业税的征收范围在实践过程中会存在交叉的现象,国家为了修补增值税中断的抵扣链条,制定了发生的交通运输费用、购进的免税农产品可以按一定的扣除率作为进项抵扣等补救措施,但这些措施往往又会给一些不法分子可趁之机,造成税款流失。
再次是阻碍了社会化的分工及产业的发展与升级。由于增值税征税范围偏窄,增值税一般纳税人外购的生产性服务所包含的税款是无法抵扣的,增加了企业的负担,有些企业会为了降低税收负担,而将这些生产性服务尽可能的内化到企业中,这样使得企业很难将精力完全投入到主营业务中,因此,既阻碍了本企业的长远发展,也使得生产性服务行业无法形成规模化和专业化的发展,从而阻碍了二三产业的产业发展与自身的产业结构升级。
鉴于现行局部的消费型增值税存在的问题所引发的不良后果,可见我国进行增值税“扩围”改革的必要性与紧迫性。接着本文对我国目前进行增值税“扩围”改革可能面临的难题从体制上与技术上进行了分析与总结,其中可能面临的难题包括体制上的如何协调中央与地方的利益关系、如何协调区域间的利益关系,技术上的如何确定税率、增值额、发票的管理及特殊行业的税率问题。然后通过对法国、韩国与日本增值税制度的比较,得出其增值税制的成功经验,并结合我国的国情提出目前实行增值税“扩围”改革的政策建议。
一是“扩围”改革需要分步进行。率先改革与第二产业息息相关的生产性服务业,如建筑业、‘交通运输业、物流业等,保证第二产业的发展不受阻碍,之后在选择恰当的时机对资产交易及其他行业进行“扩围”,最后再根据我国的经济发展水平和具体的国情对剩下的行业进行改革,以达到使增值税覆盖到经济生活的各个领域。
二是确定合理的税率。根据不增加纳税人负担、不会使国家的税收收入出现大幅度减少以及税率档次不易过多的原则来确定税率。本文选取建筑业为标本进行测算,确定一个税率。
三是对中央与地方税收分成比例的确定。本文通过对15个比较有代表性的行政区的营业税占增值税“扩围”改革前后的两税(营业税与增值税)比例的变化来测算出一个分成的比例范围,以保证“扩围”改革后对中央与地方的税收收入不会出现太大的影响。
四是对税收征管水平的建议。这一政策也是对国外经验的一个借鉴,主要是通过推进金税工程的完善、加强税务与其他相关部门信息的共享以及加强税务人员的素质提高和税收宣传来提高我国税收征管的整体水平,以适应增值税“扩围”后对征管水平的要求。
本文的最后简要的概述了增值税“扩围”改革会经济影响的预期,包括对中央与地方财政的影响、对企业的影响以及对整个社会的产业结构的影响。对于中央与地方来说,可能在短期内财政收入会出现下降,但随着服务业发展的规模化与专业化,中央与地方的财政收入都会稳步上升；对于企业来说,“扩围”改革降低了企业的税收负担,有利于鼓励企业进行设备的投资与技术的创新,促进产品的更新换代,从而有利于提高企业的市场竞争力；对于整个产业来说,企业的发展所推动的社会化专业分工必然有利于社会资源的优化配置,产业结构的优化组合,进而促进产业的结构的整体升级,为社会提供更多的就业机会,创造更多的财富。
Value added tax is one of the main taxes in our country. VAT revenues account about a quarter of China's tax revenue, and its status in our tax system is self-evident.
This article firstly makes a brief overview of the reform process of value-added tax in accordance with the time order. VAT is established in the fifties of last century in France. The French VAT system is based on the full amount of the turnover tax, and through continuous reform and improvement, now the scope of taxation becomes wider (almost throughout the production of goods and services, operating in all aspects), in other words, it becomes a comprehensive consumption-type VAT system related to various fields. In the process of continuous development of French VAT, many countries have begun to introduce value-added tax system to their countries. China's introduction of value-added system was after the reform and opening up period. At that time, the introduction meant to transform the old industrial and commercial tax system, address the problem of duplication in taxation, active China's economy, thus promoting the development of reform of industrialization to specialization. China formally established the production-type VAT in 1994, but with the continuous improvement and development in socialist market economic system, the refinement of social labor division and diversification of social mode, the inherent double taxation problem in production-type VAT became more and more obvious. So the VAT system in China has carried out several major reforms. China firstly introduced the pilot consumption-type VAT in the Northeast and Central regions of China. Finally it launched a nationwide consumer value-added tax in 2009 to resolve the double taxation problem caused by the disruption of VAT deduction chain. This reform has laid a very important foundation of China's VAT improvement.
This article based on the analysis of the basic situation of the current partial consumption-type VAT system, and combined with the basic national conditions of China to prove the need for expanding the scope of current VAT.
Although China's VAT system experienced the transform from the production type to the consumer type, China's current VAT system is not real consumption-type VAT, but a partial consumption-type VAT, therefore, with the development of economy and the diversification of business model, the disadvantages of partial consumption-type VAT gradually exposed. China's current VAT system of taxation is only covered in the sale of goods, processing, repairing and replacement services, and imported goods areas. Although after the transition, it allows the deductible purchase of input VAT on fixed assets, which largely solve the double taxation problem, the tax base has not been changed or the collection of the business tax will be the exclusion of all related producer services. As the scope of value-added tax is narrow, this is not covering these industries, resulting in a value-added process in practice a lot of problems.
First of all, it mentions the double taxation problem resulting from human destruction of the chain of VAT deduction. Firstly, the amount of input tax of the original stock of fixed assets. Although the value of fixed assets in the form of depreciation gradually transferred to the commodities, commodities still bear the double burden, resulting in double taxation. Secondly, the amount of input tax which the enterprises see as a fixed asset investment in the building housing is not deductible, many plants of enterprises take a large proportion of assets, and the input tax come from other raw materials which used for construction plant can not be deducted, this makes the company bears the burden of double taxation. Thirdly, general taxpayer of non-value-added tax purchased fixed assets are not included in the deductible input tax. As the policy of deductible input tax of fixed assets is limited to value-added tax general taxpayer, and other taxpayers engaged in production and business also need to purchase a certain amount of fixed assets, such as construction, transportation, etc. These fixed assets purchased by those industries share a relatively large proportion of assets, but the input tax can not be deducted, which leads to the corporate tax burden. Moreover, it hindered the transactions between the general taxpayer and the non-general taxpayer, so that these taxpayers have to consider whether the amount of input tax from purchasing of goods or services is deductible, which will affect the transactions fluency.
Another problem is that it can produce tax loopholes, so that the criminals can do something illegal. As value-added tax and business tax collection will have a cross range in practice, so China has to tax break to develop some remedial measures to repair the deduction chain, for example, transport costs and agricultural products can be purchased in tax-free rate as the net proceeds from certain deductions, but these measures often and give some criminals chance to do illegal things, resulting in tax losses.
The last problem is that it hindered the social division of labor and industrial development and upgrading. As the scope of the VAT tax is narrow, the tax comes from outsourcing by general taxpayer of value added tax is not included in the tax deduction, this increase the businesses burden. Some companies have to hide those production services in order to reduce the tax burden. So that it makes more difficult for enterprises to concentrate fully into the main business, and therefore, not only hinder the long-term development, but also makes the production service industry can not have specialization development, thereby hindering the development of second and third industries and their industrial upgrading.
In the view of the problems that comes from current partial consumption-type VAT, we can see that the necessity and urgency of expanding VAT scope. Then, this article analyzed and concluded the problems that may arise after the expanding scope of VAT, including how to coordinate the interests of the central and local relations, how to coordinate regional Interest, and how to determine the rate of value-added, problems of invoice management and some special industry tax issues. By comparing the VAT policies in France, South Korea and Japan, we find that we can use their successful experiences and combine with China's national conditions to present VAT "expanding scope" policy recommendations.
Firstly, the "expanding scope" reform needs to be carried out step by step. We should firstly reform the production service which is closely related to the first and second industries, such as construction, transportation, and logistics, to ensure the affluent development of the secondary industry. And then choose the right time to "expand scope" in the trading of assets and other industries. Finally, in order to achieve the value-added tax to cover all areas of economic life, we should reform the rest of industry by according to China's economic development level and national situation.
Secondly, determine a reasonable tax rate. According to the principles that not increase the burden on taxpayers, not decrease the tax income of the country and not too much tax rate grades, this article choose construction industry as sample to determine a tax rate.
Thirdly, determine the proportion of central and local tax revenue. This article based on the proportion that the 15 administrative regions'business tax in the business tax and VAT both before and after tax expansion, to measure changes in the proportion, and to ensure that "expanding scope" reform will not affect the central and local tax revenue.
Fourthly, it mentions some proposals of tax collection level. This policy is also a reference to the other countries'experiences, mainly through the Golden Tax Project to promote the improvement of tax system and other relevant departments to enhance information sharing and improve our overall level of tax collection, to adapt the requirements that after VAT "expanding scope".
This article finally concludes the expected economic impact on VAT "expanding scope", including the impact on the central and local fiscal, impact on businesses as well as the impact on society as a whole. For the central and local fiscal, tax revenue may decline in the short term, but with the growth of the service industry, central and local fiscal revenue will steadily rise. For enterprises, "expanding scope " reform reduce the corporate tax burden, it will encourage enterprises to invest on the equipment and technology innovation, to promote upgrading of products, which will help improve the market competitiveness of enterprises. For the entire industry, the company promoted the development of social division of labor will finally benefit the optimal allocation of social resources, and also will promote the adjustment of industrial structure, thus will provide more employment opportunities, and create more wealth.
引文
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1《税法Ⅰ》,中国税务出版社,2010版
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