营改增后增值税税率简并探讨

发布时间：2018-04-29 10:24

本文选题：营改增 + 增值税　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着增值税税制的不断变革,增值税税率也几经改革,营改增后,我国增值税一般纳税人的税率档次由最初的两档(17%、13%)增加到四挡(17%、13%、11%、11%、6%)。这种多档税率并存的情况,有一定的合理性,也存在诸多的不足与弊端,因此,为了保证增值税税收中性的充分发挥,有必要在完成增值税全覆盖以后,尽快的推进增值税税率简化改革。本文在对营改增后增值税税率现状进行了解基础上,分析增值税税率现状存在的不足与问题,借鉴国外有关经验,结合国内的实际发展情况,探讨增值税税率简并方案及税率取值范围,提出营改增后增值税税率简并思路、模型构建,根据2012年中国投入产出表及2013年税务年鉴数据及模型公式将21种税率组合方案进行模拟测算对比,遵循营改增后减轻纳税人税负和保证国家财政收入稳定双重原则选择最优税率简并方案,分析得出最优税率简并方案,即标准税率为11%,低税率为7%,征收率为3%的税率简并方案。最后,通过对各地区税负进行模拟测算验证最优税率简并方案可行性。本文主要内容如下:第一部分,对营改增以后我国增值税的变动情况进行了解,总结研究背景,并对现有的研究进行收集学习与综述,以便从理论及研究实际上支撑本文研究;第二部分,介绍增值税税率设置的基本原理,总结我国增值税制度的特征以及作用,并就增值税税率设计理论基础进行总结;第三部分,分析我国现行增值税税率存在的问题与不足。第四部分主要阐述了欧盟国家、新西兰及亚洲周边国家增值税税率结构的发展及其借鉴意义,欧盟国家实施增值税较早在增值税率结构的设计上对我国增值税税率完善有许多值得借鉴之处,新西兰作为是现代型增值税制度的典型范例,在税率设置的合理性上对我国增值税税率简并具有参考意义。第五部分,进行营改增后增值税税率的思路提出以及模型构建,运用投入产出法,确立税基计算模型,对税率简并组合方案进行模拟测算与实际值进行对比分析。在测算的基础上,对营改增以后增值税税率简并提出自己的看法与建议,确定最适合的税率简并方案。
[Abstract]:With the constant reform of the VAT tax system, the VAT tax rate has also been reformed several times. After the reform of the VAT tax rate, the tax rate of the general VAT taxpayers in our country has increased from the original two levels to 17%. The coexistence of multi-file tax rates is reasonable to some extent, and also has many shortcomings and drawbacks. Therefore, in order to ensure the full play of the neutrality of value-added tax, it is necessary to complete the full coverage of value-added tax. Promote the reform of VAT tax rate simplification as soon as possible. On the basis of understanding the current situation of value-added tax rate after the operation reform, this paper analyzes the shortcomings and problems existing in the current situation of value added tax rate, draws lessons from the relevant experience of foreign countries, and combines with the actual development situation in China. This paper probes into the degeneracy scheme of VAT rate and the range of the value of VAT rate, and puts forward the degenerate idea and model construction of VAT rate after the increase of VAT tax rate. According to the input-output table of China in 2012 and the data and model formula of tax yearbook 2013, 21 tax rate combination schemes are simulated and compared. According to the double principles of reducing the tax burden on taxpayers and ensuring the stability of the national financial revenue, the best tax rate degeneracy scheme is selected, and the optimal tax rate degeneracy scheme is obtained, that is, the standard tax rate is 11%, the low tax rate is 7%, and the rate of levy is 3%. Finally, the feasibility of the optimal tax rate degeneracy scheme is verified by simulating the tax burden of each region. The main contents of this paper are as follows: the first part is to understand the changes of VAT in China after the increase of camp reform, summarize the research background, and collect, study and summarize the existing research in order to support the research in theory and practice. The second part introduces the basic principle of setting the VAT rate, summarizes the characteristics and functions of the VAT system in China, and summarizes the theoretical basis of the design of the VAT rate. This paper analyzes the problems and shortcomings of the current value-added tax rate in China. The fourth part mainly expounds the development and significance of the structure of value-added tax rate in the European Union, New Zealand and the countries around Asia. European Union countries implemented VAT earlier in the design of VAT rate structure for our country to improve the VAT rate has a lot of reference, New Zealand is a typical example of modern VAT system. The rationality of tax rate setting has reference significance to our country value-added tax rate degeneracy. In the fifth part, the author puts forward the idea of value-added tax rate after the increase of the operation and builds the model. By using the input-output method, the tax base calculation model is established, and the simulation calculation and the actual value of the tax rate degenerate combination scheme are compared and analyzed. On the basis of calculation, the author puts forward his own views and suggestions on the degeneracy of value-added tax rate after the increase of business operation, and determines the most suitable degenerative scheme of tax rate.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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