中华人民共和国增值税法（征求意见稿）(33)
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">经过八年十大步的改革，我国已经基本建立了现代增值税制度，为增值税立法夯实了制度基础。目前增值税相关改革措施已全部推出，立法条件成熟。为以法律形式巩固改革成果，按照保持现行税制框架总体不变以及保持现行税收负担水平总体不变的原则，我们整合了《条例》和</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US>36</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">号文等，并适当调整完善相关内容，形成了《征求意见稿》。</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 30pt; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-bidi-font-weight: bold; mso-ascii-font-family: 'Times New Roman'">二、制定本法的总体考虑</SPAN><SPAN style="FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-bidi-font-weight: bold; mso-fareast-font-family: 黑体" lang=EN-US><o:p></SPAN></P>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 楷体_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">（一）坚持以习近平新时代中国特色社会主义思想为指导，构建适应我国国情的现代增值税制度。</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">按照深化税收制度改革、构建科学财税体制的要求，以法律的形式巩固营改增及增值税改革成果，</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">同时为促进经济发展及培育新业态新模式预留制度空间</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。</SPAN><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 'Times New Roman','serif'; FONT-SIZE: 16pt; mso-fareast-font-family: 仿宋_GB2312" lang=EN-US><o:p></SPAN></P>


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