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李克强力推哪项改革获得国际社会齐声赞誉?

2017-04-25 21:53:53   中国政府网

由经合组织(OECD)举办的增值税全球论坛,是国际上参与国家最多、合作范围最广的税收专题论坛。近日在法国巴黎召开的第四届增值税全球论坛上,中国政府正大力推进的营改增,成为全球专家们高度关注的明星式话题。

来自全世界100多个国家和地区的税务部门及国际机构代表参加了此次论坛。与会代表普遍认为,营改增的成功实施,展示了中国深化经济改革的战略执行力,不仅对中国经济增长有促进作用,而且为全球经济增长注入活力,是近年来世界税制改革的“样本”。

“中国营改增经验对世界各国的税制改革都具有十分重要的借鉴意义。”维也纳经济大学全球税收政策研究中心主任杰弗里·欧文斯表示。法国埃克斯-马赛大学欧亚研究所所长金邦贵则用“里程碑式的意义”形容这项改革。


一年前,李克强总理在《政府工作报告》中宣布当年5月全面实施营改增,并郑重承诺“确保所有行业税负只减不增”。事实上,早在2012年,时任国务院常务副总理的李克强即部署并“督阵”上海在交通运输业和部分现代服务业率先开展营改增试点。到2013年,总理主持召开国务院常务会议,决定进一步扩大营改增试点,并逐步在全国推开。

“营改增是深化改革一招很重要的‘棋’,是要动利益、动‘奶酪’的。但我们下定决心,必须确保改革顺利推进!”2016年4月,李克强在国务院关于营改增的专题座谈会上表示。

一年来,全面营改增效果斐然。2016年全年降低企业税负5700多亿元,实现了总理承诺的所有行业税负只减不增。美国《华尔街日报》称之为“近30年来中国最宏大的税收改革”。

除直接减税效应之外,营改增带来的多重积极效应也得到了国际社会的高度认可。2016年,经合组织对中国营改增效应进行第三方评估,高度评价中国政府在深化税制改革及为各国提供参考中的努力和实践。

2017年《政府工作报告》中,李克强将“落实和完善全面推开营改增政策”列为重点工作任务,要求简化增值税税率结构,今年由四档税率简并至三档,营造简洁透明、更加公平的税收环境,进一步减轻企业税收负担。

仅一个月后,国务院常务会议即决定,从今年7月1日起将增值税税率由四档减至17%、11%和6%三档,取消13%这一档;将农产品、天然气等增值税税率从13%降至11%。

“中国能在短时间内推行这项重大改革,应归功于中国政府的战略决策能力。”维也纳经济大学全球税收政策研究中心主任欧文斯认为,“中国的增值税改革不仅涉及面广,而且积极平稳,改革效率令人惊叹。”

欧文斯还表示,中国的增值税改革不仅适应中国经济发展的阶段性要求,还通过彻底打通增值税抵扣链条,减轻企业负担,建成在世界范围内具有先导意义的现代增值税制度。

“这是一项重大改革,我们迄今所看到的成效都非常积极而且显著。改革推进良好,而且符合世界最高标准。”经合组织税收政策与管理中心主任帕斯卡·圣塔曼如此评价。

李克强总理的一句话点出了营改增“棋局”的深意:“营改增不仅给企业减税、推动税制调整,也助力国家经济发展,将会为中国经济转型升级写下浓墨重彩的一笔。”(杨芳)

责任编辑:李皓 CN002
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