增值税“扩围”改革后征管方式及分享比例研究

发布时间：2018-01-28 07:20

本文关键词： “扩围”改革双元增值税劳务增值税投入产出行业核算账户法税收管理　出处：《中国科学技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：2012年我国在上海地区选择了交通运输业和部分现代服务业开始增值税“扩围”试点改革,并于2013年8月陆续扩大改革试点地区和试点行业。增值税“扩围”意味着营业税的消失,地方政府因此缺失主体税种,大幅度减少主体税种收入；地税局的职能范围会缩减,税务机构职责权限减小。因此,增值税“扩围”改革后如何构建地方的主体税种、维持地方政府的主体税种收入,以及划分新的地税局机构职能等成为亟待解决的问题。在这种背景下探讨“扩围”改革之后的增值税及征管方式、以及该方式下中央与地方对增值税收入的分享比例问题,对解决改革面临的突出性问题和完善增值税制度具有现实意义。通过文献研究,借鉴国外双元增值税的经验教训,总结分析对我国引入双元增值税的启示,结合国内国情提出我国的货物和劳务双元增值税,并以算例形式论证其征管方式能够在健全的税收清算和发票管理体系下有效运行,根据2007年的投入产出表,对我国135个行业进行统计分析,运用行业核算账户法估算各个行业的增值税税基及税收收入,测算出改革后中央与地方政府对增值税收入的分享比例。本文的研究结果表明：在目的地原则下,如以维持现行的财政体制为前提,辅以健全的增值税税收清算和发票管理系统,在我国引入分属中央和地方政府的货物和劳务双元增值税,由国税局和地税局分别征收,并对国内增值税按68%：32%的比例在两级政府间进行分配,可以解决增值税改革面临的地方政府主体税种缺失、财政收入大幅减少、财政的自给能力降低,以及地税局征收管理职责权限缩小等一系列的实际问题。
[Abstract]:In 2012, China chose the transportation industry and some modern service industries in Shanghai to start the VAT "Envelopment expansion" pilot reform. In August 2013, the reform of the pilot areas and the pilot industries was gradually expanded. The VAT "expansion" means the disappearance of the business tax, so the local government lacks the main tax category and greatly reduces the income of the main tax; The scope of the functions of the local tax bureau will be reduced, and the duties and powers of the tax authorities will be reduced. Therefore, how to construct the main tax categories of the local government and maintain the main tax revenue of the local government after the reform of VAT "expanding the perimeter". It is urgent to solve the problem of dividing the functions of the new local tax bureau. Under this background, this paper probes into the VAT and the way of collection and management after the reform of "expanding the environs". It is of practical significance to solve the outstanding problems faced by the reform and to perfect the VAT system. Through the literature research, draw lessons from the experience and lessons of foreign dual value-added tax, summarize and analyze the inspiration of introducing dual value-added tax to our country, and put forward the dual value-added tax of goods and services in our country combined with the domestic conditions. It is proved by example that its collection and management can operate effectively under a sound tax clearing and invoice management system. According to the input-output table of 2007, the statistical analysis of 135 industries in China is carried out. This paper estimates the VAT tax base and tax revenue by using the trade accounting account method, and calculates the share ratio of the VAT revenue between the central and local governments after the reform. The results show that: under the principle of destination, such as maintaining the current financial system as the premise, supplemented by a sound VAT tax clearing and invoice management system. The introduction of dualistic value-added tax on goods and services belonging to the central and local governments in our country is collected by the State Revenue Bureau and the Local tax Bureau respectively, and the domestic value-added tax is distributed between the two levels of government according to the ratio of 68: 32%. It can solve a series of practical problems, such as the absence of local government's main tax, the reduction of fiscal revenue, the decrease of fiscal self-sufficiency, and the reduction of local tax bureau's authority to collect and manage duties.
【学位授予单位】：中国科学技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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