我国建筑业营业税改征增值税问题的探析

发布时间：2018-04-02 16:27

本文选题：建筑业　切入点：营改增　出处：《石家庄经济学院》2014年硕士论文

【摘要】：国家“十二五”规划——深化财税体制改革中提出：“扩大增值税征收范围,相应调减营业税等税收”是我国未来五年内税制改革的重中之重。继2012年上海成为交通运输业和部分现代服务业营业税改征增值税（以下简称“营改增”）的试点城市，2013年8月交通运输业和部分现代服务业营改增已经向全国铺开实行，正式拉开了营改增的大幕。建筑业作为我国国民经济的先导性、基础性产业，社会关联度高，，就业吸纳能力强，在经济社会发展中具有十分重要的地位和作用。但是长期以来我国对建筑业征收营业税的税收安排已经严重阻碍了建筑业的健康发展，主要表现在重复征税，管理不规范等方面。《营改增试点方案》(财税[2011]110号)已将建筑业营改增提到改革的议事日程，但在实行时却因为各种困难和压力被暂时搁置。可见，与交通运输业和现代服务业相比，建筑业营改增将面临着更加复杂的环境，存在着更为突出的问题。所以，本文试图对建筑业营改增存在的主要问题进行分析并提出相应的改革意见，为建筑业营改增的顺利实行提供一定的支持。本文通过介绍建筑业营改增的基本概念、必要性和可行性,借鉴外国建筑业征收增值税的经验,探析我国建筑业营改增的主要问题和解决建议。本文共分为六部分: 第一部分绪论。该部分主要包括研究背景及意义、文献综述、研究方法、基本结构及创新与不足。第二部分建筑业营改增的必要性及可行性。改革的必要性主要从增值税抵扣链条、社会运行成本、建筑行业发展三个方面进行阐述；改革的可行性主要从建筑业营业税的现有政策铺垫、相关行业营改增的经验借鉴和现代信息技术支持三个方面论述。第三部分建筑业营改增的理论概述。该部分对我国建筑业营改增的相关概念进行界定，并提出建筑业营改增应坚持的原则及营改增的理论基础。第四部分国外建筑业增值税税收法律的先进经验。探究与我国具有地缘关系且经济联系密切的韩国、俄罗斯和印度对建筑业征收增值税的情况，为我国建筑业营改增提供一定的参考。第五部分我国建筑业营改增的税制要素探析。本章作为论文的核心部分，主要对建筑业营改增的征税范围、纳税人、税率、计税基础的确定、进项税的抵扣、纳税期限、纳税地点等税收要素进行探析。第六部分建筑业营改增的配套措施。该部分对建筑业营改增需要的配套措施进行分析，主要包括发票管理、网络信息追踪和集团纳税人制度三个方面。
[Abstract]:In the "12th Five-Year Plan"-deepening the reform of the fiscal and taxation system, it is put forward that "enlarging the scope of value-added tax collection and adjusting and reducing the sales tax and other taxes accordingly" is the most important part of the tax system reform in the next five years.Following the fact that Shanghai became a pilot city in 2012 for the transportation industry and part of the modern service industry to be converted to value-added tax (hereinafter referred to as "camp change and increase"), in August 2013, the traffic transportation industry and some modern service industry camps were expanded to the whole country.Officially opened the camp to increase the curtain.The construction industry is the leading industry of our national economy, the basic industry, the social correlation degree is high, the employment absorption ability is strong, has the very important position and the function in the economic and social development.However, for a long time, the tax arrangement of the business tax on the construction industry has seriously hindered the healthy development of the construction industry, which is mainly manifested in the repeated taxation.The pilot Program of Business Reform and increase (Fiscal and tax [2011] 110) has been put on the agenda of the reform, but it has been shelved temporarily because of various difficulties and pressures.Therefore, compared with transportation industry and modern service industry, construction industry will face more complicated environment and more prominent problems.Therefore, this paper attempts to analyze the main problems existing in the reform of the construction industry and put forward corresponding reform suggestions to provide some support for the smooth implementation of the reform of the construction industry.This paper introduces the basic concept, necessity and feasibility of the reform and increase of construction industry, and draws lessons from the experience of foreign construction industry in levying value-added tax, and probes into the main problems and solutions of the reform of construction industry in China.This paper is divided into six parts:The first part is introduction.This part mainly includes the research background and significance, literature review, research methods, basic structure and innovation and deficiencies.The second part is the necessity and feasibility of the reform of construction industry.The necessity of reform is mainly expounded from three aspects: value-added tax deduction chain, social operation cost, construction industry development, and the feasibility of the reform is mainly laid down by the existing policy of construction business tax.The experience of changing and increasing related industries and modern information technology support are discussed in three aspects.The third part is the theory summary of the construction industry camp change and increase.In this part, we define the related concepts of the construction industry camp increase in our country, and put forward the principles to be adhered to and the theoretical basis of the construction industry camp reform and increase.The fourth part is the advanced experience of foreign construction industry value-added tax law.This paper probes into the situation of levying VAT on construction industry in South Korea, Russia and India, which have close economic ties with our country, and provides some references for the reform and increase of construction industry in our country.The fifth part analyzes the tax system elements of the reform of construction industry in China.As the core part of the thesis, this chapter mainly analyzes the tax scope, taxpayer, tax rate, tax basis, deduction of income tax, tax period, tax place and so on.The sixth part is the supporting measures for the reform and increase of construction industry.In this part, the author analyzes the necessary supporting measures for the increase of construction industry, including invoice management, network information tracking and group taxpayer system.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.92

【参考文献】