我国营业税改增值税问题研究

发布时间：2018-05-02 20:42

本文选题：增值税 + 营业税　；参考：《吉林大学》2014年硕士论文

【摘要】：随着十八届三中全会的召开，中国已经进入了一个新的全面深化改革阶段。与此同时，我国营业税改增值税作为深化财税体制改革的一部分，也进入了全面贯彻十八大精神，力求实现更全面、更深入的改革新阶段。回顾从2012年上海地区开始的交通运输业和部分现代服务业的试点，，到2013年全国范围内的试点，再到2014年年初，交通运输业全部纳入改革范围，我国增值税改革正在有条不紊地进行着。改革固然会实现很多的成就，达到一定的效果，但是改革中的阻碍始终存在，改革中的矛盾也是在所难免。随着改革的不断深入，突显出来的问题也越来越多。如何在我国全面深化改革的大背景下，不断深入改革，缓解矛盾，实现我国营业税和增值税征管的最终格局，是本文所探讨的最终目的。本文首先论述我国营业税改增值税的必要性，揭开我国营改增的理论与现实意义。随后通过我国营业税改增值税的几个阶段及其主要影响，分析出我国改革所存在的主要问题。最后，通过借鉴外国增值税改革和增值税征管体制，提出在我国全面改革的现阶段，如何解决营业税改增值税所面临的困难，如何进一步深入、全面地推进改革进程。
[Abstract]:With the convening of the third Plenary session of the 18th CPC Central Committee, China has entered a new stage of comprehensive reform. At the same time, as a part of deepening the reform of fiscal and taxation system, the business tax reform of our country has entered the new stage of comprehensive and deeper reform, which has fully implemented the spirit of the 18th National Congress of the Communist Party of China. Recalling the pilot projects in the transport industry and part of the modern services sector, which began in Shanghai in 2012, and nationwide in 2013, and by the beginning of 2014, the full integration of the transport industry into the scope of reform, The reform of VAT in our country is proceeding methodically. Reform will achieve a lot of achievements and achieve certain results, but the obstacles in the reform always exist, and the contradictions in the reform are inevitable. With the deepening of the reform, more and more problems have emerged. Under the background of deepening the reform in an all-round way, how to continuously deepen the reform, alleviate the contradiction and realize the final pattern of business tax and value-added tax collection and management in our country is the ultimate purpose of this paper. This paper first discusses the necessity of China's business tax reform of VAT, and uncovers the theoretical and practical significance of our state-owned tax reform. Then the main problems in the reform of our country are analyzed through several stages of business tax reform and its main influence. Finally, by drawing lessons from the reform of foreign VAT and VAT collection and management system, this paper puts forward how to solve the difficulties of VAT reform in our country at the present stage of overall reform, and how to further deepen and promote the reform process in an all-round way.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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