金融业营业税改征增值税问题研究

发布时间：2018-05-29 18:11

本文选题：金融业 + 营业税　；参考：《河北经贸大学》2014年硕士论文

【摘要】：金融业在我国经济发展中发挥着重要作用，目前我国对其征收的是营业税。与增值税相比，营业税弊端较多，严重影响到金融业及相关行业的发展。另外，我国当下的国情是“十二五”期间增值税“扩围”已成定局，那么金融业营业税改征增值税也是我国金融业发展的必然要求，是其流转税制改革的必然趋势。基于上述背景，研究我国金融业营业税改征增值税具有重大意义。本文以最优商品税理论和增值税理论为研究的理论基础，采用文献分析法、规范分析法、比较分析法，从以下几个方面进行研究。首先，阐述金融业营业税改征增值税的研究现状，目前学术界在该领域进行了多角度的研究分析，论文从三个方面综述该问题的研究成果。其次，分析金融业营业税改征增值税的必要性，详细分析营业税的三大弊端：重复征税严重、两税并行破坏增值税链条的完整性、不能实现彻底的出口退税。营业税的弊端、增值税的优势及营业税改正增值税的国际趋势，表明营业税改征增值税是我国金融业流转税制的改革方向。具体表现在，营业税是全额流转税、对营业额全额征税，且不允许扣除购进的已纳营业税项目所承担的营业税，造成了营业税重复征税问题；营业税、增值税两税并行，不仅导致了部分企业的增值税进项税抵扣难题、破坏增值税的抵扣链条的完整性，也增加了税收征管难度；营业税不能实现彻底的出口退税，不利于我国金融服务、金融产品的出口，削弱了我国金融业的国际竞争力。再次，，针对金融业营业税改征增值税，在维持金融业税收负担基本保持不变条件下遵循设计原则提出相关的方案设计，包括纳税人的设计、纳税范围的设计、计税依据的设计、税率的设计及其他税收要素的设计。不管是从行业发展角度分析，还是我国经济发展角度分析，金融业都很有必要实现增值税替代营业税的改革。然而，是改革就会有阻力，而且金融业行业特殊，对于我国经济有牵一发而动全身的影响，因此金融业开设增值税可能会面临更大的挑战。在对金融业实施营业税改征增值税时要认真借鉴其他行业营业税改征增值税的成功经验，并学习国际上金融业征收增值税的成功案例。除此之外，还要认真处理改革导致的地方财政收入问题、增值税征管权限问题。
[Abstract]:Financial industry plays an important role in the economic development of our country. Compared with VAT, business tax has many disadvantages, which seriously affects the development of financial industry and related industries. In addition, the current situation of our country is that during the twelfth five-year plan, VAT "expansion" has become a certain situation, so it is the inevitable requirement of the development of our financial industry to change the business tax of the financial industry to the VAT, and is the inevitable trend of the reform of the circulation tax system. Based on the above background, it is of great significance to study the change of China's financial industry business tax to value added tax (VAT). Based on the theory of optimal commodity tax and the theory of value-added tax, this paper adopts the literature analysis method, the normative analysis method and the comparative analysis method to study from the following aspects. First of all, the paper describes the current situation of the financial industry business tax change to value-added tax, the current academic field in this field of multi-angle research and analysis, the paper from three aspects to summarize the research results of this issue. Secondly, this paper analyzes the necessity of changing the business tax into the value-added tax, and analyzes in detail the three disadvantages of the business tax: the serious repeated taxation, the destruction of the integrity of the value-added tax chain by the two taxes simultaneously, and the failure to realize the complete export tax rebate. The malpractice of business tax, the advantages of VAT and the international trend of VAT correction indicate that it is the reform direction of the circulation tax system of financial industry in China to change business tax to VAT. Specifically, the business tax is the full turnover tax, which taxes the turnover in full, and does not allow deduction of the business tax borne by the items already paid in the business tax, resulting in the problem of double taxation of the business tax; the two taxes of the business tax and the value-added tax are in parallel. This has not only led to the problem of VAT entry tax deduction in some enterprises, destroyed the integrity of the VAT deduction chain, but also increased the difficulty of tax collection and administration; the business tax cannot achieve a thorough export tax rebate, which is not conducive to our financial services. The export of financial products has weakened the international competitiveness of our financial industry. Thirdly, according to the finance industry business tax to levy value-added tax, under the condition that the financial industry tax burden remains basically unchanged, the paper puts forward the relevant scheme design, including the design of taxpayers, the design of tax range, and the design of tax basis. Design of tax rates and other tax elements. Whether from the angle of industry development or our country's economic development, it is necessary to realize the reform of value-added tax (VAT) instead of business tax. However, there will be resistance to reform, and the industry of financial industry is special, which has an impact on the economy of our country. Therefore, the financial industry may face a greater challenge when it comes to the introduction of value-added tax (VAT). It is necessary to draw lessons from the successful experience of other industries in changing business tax to VAT and learn from the successful cases of VAT collection in the international financial industry when the business tax is changed to value added tax (VAT) for the financial industry. In addition, we must seriously deal with the reform of local fiscal revenue, value-added tax authority.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832;F812.42

【引证文献】