借鉴欧盟经验深化我国增值税和税收征管模式改革

发布时间：2018-04-02 17:33

本文选题：营改增　切入点：征管改革　出处：《华侨大学》2014年硕士论文

【摘要】：增值税因其税基广泛、税收中性的特点受到世界各国的青睐。在中国，，增值税是第一大税种，增值税收入占我国税收收入总量的半壁江山。近几年来，我国的新一轮增值税改革受到各方关注。“营改增”将带来连锁反应，深刻影响我国众多企业的利润和税负，影响我国的财政收入和收入分配制度，进而促使税务部门机构调整和税收征管方式的变革。本文主要通过分析我国“营改增”对宏观税负和财政收入的影响，通过研究“营改增”后中小企业和相关行业、企业税负变动情况，以及我国税务机构现状和税收征管模式的变化情况，认为我国“营改增”主要存在包括征税成本居高不下、税率结构设计不够合理、相关进项税额抵扣太少推高税负等问题。在分析问题的基础上，通过欧盟部分国家先进经验的研究，认为欧盟增值税制度体系对各国的协调，对邮政通信行业在纳税地点等的有关规定，固定比例制度针对小企业的制度设计，以及税务机构设置扁平化、税源分类化管理、自主化办税等方面具有先进的经验。最后，本文在理论研究的基础上，提出我国政府应进一步转变职能，发挥市场作用，并从规范增值税法律体系、保障消费者抵扣权、合理设置税基和税率、推广多渠道办税和信息化办税、管税四个方面总结欧盟经验对我国的启示，对新一轮征管改革的建议是建立扁平化的机构组织体系，对税源实行专业化的分类管理、优化稽查局机构设置等，并对即将进行“营改增”的邮政通信业进行展望，为我国新时期税收工作和征管改革提供了参考。
[Abstract]:Value-added tax (VAT) is favored by countries all over the world because of its broad tax base and neutral tax.In China, value-added tax (VAT) is the largest tax category, and the VAT income accounts for half of the total tax revenue in China.In recent years, China's new round of value-added tax reform by all parties concerned."Business reform and increase" will bring about chain reaction, deeply affect the profit and tax burden of many enterprises in our country, affect the financial revenue and income distribution system of our country, and then promote the adjustment of tax department organization and the reform of tax collection and management mode.This paper mainly analyzes the influence of "business reform and increase" on macro tax burden and financial income, and studies the changes of tax burden of small and medium-sized enterprises and related industries after "business reform and increase".As well as the current situation of tax authorities and the changes of tax collection and management mode in China, it is concluded that the main problems of "business reform and increase" in our country include high tax cost, unreasonable design of tax rate structure, too little deduction of income tax amount and too little pushing up tax burden and so on.On the basis of the analysis of the problems, through the study of the advanced experience of some European Union countries, it is considered that the European Union's value-added tax system coordinates various countries, and the relevant provisions of the postal and communications industry in tax payment places, etc.The fixed proportion system has advanced experience in designing the system of small enterprises, setting flat tax institutions, classifying tax sources, and managing taxes independently.Finally, on the basis of theoretical research, this paper puts forward that our government should further change its functions, give play to the role of the market, standardize the legal system of VAT, protect the right of consumer deduction, and set up the tax base and tax rate reasonably.Promoting multi-channel and information-based tax administration, summarizing the enlightenment of EU experience to our country from four aspects of tax management and tax management. The proposal for a new round of tax collection and management reform is to establish a flat organizational system and to implement specialized classified management of tax sources.This paper optimizes the organization setup of inspection bureau, and looks forward to the postal and communication industry which will soon carry out "business transformation and increase", which provides a reference for the tax collection and management reform in the new period of our country.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F815;F812.42

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