文章摘要
全面实施“营改增”对国家治理能力和效率的影响分析
Impact of full implementation of the "Substituting the Value-added Tax for Business Tax Reform" to the national governance
  
DOI:
中文关键词: 税制结构性改革  国家治理  效率  公平  营改增
英文关键词: tax structural reform  national governance  efficiency  fairness  substituting the value-added tax for business tax reform
基金项目:湖南省教育厅重点项目(16A080);湖南省自然科学基金资助项目(2015JJ2053);湖南省社科基金项目(13YBA139)
作者单位
李启平,范璇 湖南科技大学 商学院湖南 湘潭 411201 
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中文摘要:
      “营改增”作为税制结构性改革的重要组成部分,对国家治理有着深远的影响.论文深入地分析“营改增”的时空背景,厘清“营改增”与国家治理的关系.全面实施“营改增”在税制层面产生的帕累托效应,为国家治理体系和治理能力现代化提供税制保障,提升国家治理能力和效率.在后“营改增”时代,税制结构性改革应该包括合并增值税档次和统一税率,对消费税、环境税、房产税、所得税等进行系统性改革,优化直接税和间接税比例.唯有如此,才能建立与国家治理体系和治理能力相匹配的现代税收制度.
英文摘要:
      The "substituting the value-added tax for business tax reform" is an important part of tax system structural reform, and has a far-reaching influence on national governance.The space and time background was deeply analyzed that of the "substituting the value-added tax for business tax reform", the relationship was clarified between the "substituting the value-added tax for business tax reform" and the national governance. The pareto effect of the tax reform level from the full implementation of "substituting the value-added tax for business tax reform" provided tax system security for the modernzation of national governance system and ability to improve national governance efficiency. After the"substituting the value-added tax for business tax reform", tax structural reforms should include the combination of VAT class and the unified tax rate, the systematic reform such as consumption tax, environmental tax, property tax and income tax, and optimization of the proportion of direct taxation and indirect taxation. Only then, the modern tax system matching with the national governace system and capacity can be established.
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