营业税改征增值税的成效及问题分析

发布时间：2018-06-01 12:24

本文选题：营业税 + 增值税　；参考：《西南财经大学》2014年硕士论文

【摘要】：1994年分税制以来,我国在流转税体系中设置了增值税和营业税两个一般流转税种。随着经济的发展,社会职能分工的变迁,营业税内部以及两税交叠部分均存在严重的重复征税现象,一定程度阻碍了当下促进经济结构优化升级、实现平稳可持续发展的进程。营业税改征增值税是“十二五”规划中的重要改革,也是结构性减税政策的重头戏。“营改增”旨在消除重复征税,完善增值税抵扣链条,从而减轻企业税负,推动经济结构调整,促进第三产业特别是现代服务业的发展。2012年1月1日,“营改增”在上海“1+6”行业试点,从2014年1月开始,“营改增”已经在地域范围上扩围至全国,在行业范围上延伸至“2+7”行业。两年来,“营改增”成效显著,不仅降税减负效应明显,更发挥了优化税制、改良经济结构等深远影响。但随着改革的发展深化,现今改革已进入深水区,亦是改革的关键期。进一步行业扩围能否顺利攻坚,潜在的矛盾能否平稳解决,是关乎“营改增”能否顺利推进并发挥预期深远影响的关键。对这两个问题的回答,亦是本文分析的重点、核心以及意义所在。本文遵循在充实背景的基础上提出问题、分析问题、解决问题的思路,首先对研究背景、改革实践进程进行梳理。接着对改革的成效进行分析和肯定,再指出并深入分析改革在进一步推进的过程中面对的难题。最后根据实际情况,提出解决难题的思路和对策。改革两年来,直接成效已经凸显,深远成效也可预知。在改革的关键时期,用最新资料对“营改增”成效做客观印证,并针对下一步推进中的问题进行系统而深入的挖掘和探讨,既赋予本文与时俱进的时代特征,也是本文的创新所在。但是囿于作者实务经验和数理分析能力薄弱,本文定量分析不足,这是本文的短板,亦是下一步努力的出发点。第一部分为引言部分,该部分对选题背景及意义、国内外研究现状、研究思路及方法、创新和不足进行了介绍。“营改增”是历史的伏笔,是当下国内外形势和国内促进经济平稳可持续发展情形下的必然选择。两年多时间里,改革经走过了从上海试点向全国的推广,从“1+6”向“2+7”行业推进的轨迹。但是在改革的进程中,仍因历史遗留或新政策制度考虑等原因,潜在不少问题亟待解决。且在当下改革的关键时期,对这些问题的解决关乎改革是否能够顺利推进,是否能在改革全面完成后,发挥预期的功效。对“营改增”全面客观的跟进和关注,对“营改增”潜在问题的系统梳理分析,是全文的核心和创新之处。 “营改增”是在中国特有背景下的改革,因此国外与之直接关联的文献凤毛麟角。但是对增值税优越性的讨论、对最优税制的研究,为我国“营改增”提供了理论基础,也提示了改革中应注意的问题。国内学者对“营改增”投入极大的研究热情,从多个角度切入,对改革进程进行了全面而持续的跟进,其丰富的研究成果为本文提供了宽广的视角和充足的素材。本文拟采用文献研究法和历史研究与比较研究相结合的方法,由于本人数理分析能力薄弱,实践经验欠缺,在本文中定量分析较为薄弱,这也是本文的不足所在。第二部分为“营改增”具体政策和实践进程,该部分主要根据目前最新“营改增”文件,即财税[2013]106号文的规定,简要总结了“营改增”的历程和实践。从2012年1月1日上海“1+6”行业的试点,到2014年1月1日在全国范围内将试点行业扩围至包括铁路运输在内的交通运输业、邮政业,和包括广播影视服务在内的七项现代服务业,“营改增”推进步伐迅速,根据最乐观的预期,将在“十二五”期间全面完成营改增。对政策的梳理和对实践过程的介绍,实际上是对背景的扩充,为下文的分析做铺垫。第三部分是对“营改增”实施成效的分析。一是“营改增”能够推进税制的优化。因其打通了增值税和营业税之间的隔阂,完善了增值税抵扣链条,故而降低了税收在流转过程中对商品价格的扭曲作用,促进增值税税收中性特征的发挥,起到了完善增值税税制的效果。同时,“营改增”可以缓解营业税内部存在的,以及营业税和增值税并存引发的重复征税问题,也实现了劳务不含税出口,行业间、出口货物和劳务间的税负更趋于公平化,从而使得我国流转税体系更趋合理。再则,“营改增”后,间接税和直接税的比例将得到优化,部分征税难题将得到化解,为我国整体税制改良奠定良好的基础。二是“营改增”实施至今,已取得了明显的减税效应。从国家主体看,减税效果明显,从纳税人主体看,虽因各纳税个体差异,减税效果不尽相同,但是从总体看来,减负成效显著。三是“营改增”对经济结构有着深远影响。由于重复征税的消除,产业专业化分工得到了进一步深化；由于“营改增”减轻了第三产业的税负、降低了消费者负担、消除了服务业含税出口状态,经济结构进一步优化；由于“营改增”积极影响了企业和产业深入发展,创新积极性将被保护和激发,就业将更为充分,对外资吸引力也将增强,整个社会资源配置都将得到优化。第四部分是对“营改增”进一步推进需解决的问题的分析。其中包括对特定行业扩围的问题分析、对现行税收体系影响的分析、对税收征管体系的挑战分析以及对增值税制度的缺陷分析四个方面。在研究特定行业扩围问题上,本文选定了建筑业、电信业、金融业三个行业入手,建筑业由于流动性大、承包经营、产业额大等特点,对其“营改增”存在纳税地点和纳税时间难以确定、进项税额抵扣难、对地方财政影响大的问题。电信业由于人员成本占比大,涉及信息服务业,经营模式多样化,故存在“营改增”后税负增加可能性大、税率难以确定、具体业务如何纳税的难题。金融业“营改增”面临的问题一是对是否需要减税的争议,因在我国利率市场化尚未完成,存贷利差大,属于因政府对市场的干预而取得高利润的行业；二是由于金融业产品复杂、业务交织、收益浮动的特点,增值额难以确定；三是金融业“营改增”也难免给地方财政收入造成一定影响。在研究“营改增”对现行税收体系的影响上,“营改增”后增值税范围扩大,这样一来,增值税这一原本在我国税收收入中比重最大的税种形成“一税独大”的局面更是在所难免；营业税是地方税收收入的重要组成部分,在其被完全取代后,地方财政将面临主体税种缺失的问题。对税收征管体制的挑战主要从纳税主体和征税主体两个视角出发,分析其存在的问题。由于税种转换带来征管机构的转换,征税主体在“营改增”过程中,面临两大征管机构衔接困难、发票管理复杂等难题；纳税主体则由于对新的征管方式不够适应,对政策了解不够深入全面,自身会计核算不够健全,从而增加了征管难度和成本。 “营改增”中增值税制度也存在缺陷,其一是税率级次多,其二是优惠减免措施较多,这都会影响抵扣链条的畅通,从而影响增值税税收中性优势的发挥。第五部分是解决“营改增”潜在问题的思考。在这一部分中,将针对前文提出的问题给予相应的解决思路。在行业推进部分,将就建筑业、电信业、金融业具体提出相应解决路径；提出优化现行税收体系的建议,同时,对地方税系的重构提出了几种方案；对税收征管、增值税制度也提出了相应的优化思路。
[Abstract]:Since the tax sharing system in 1994, China has set up two general circulation taxes of value-added tax and business tax in the circulation tax system. With the development of the economy, the change of social functions, the internal and the two tax overlapping parts of the business tax have serious duplication of Taxation, which hinders the promotion and upgrading of the economic structure to a certain extent. The process of steady and sustainable development.
The change of VAT is an important reform in the "12th Five-Year" plan, and it is also the important part of the structural tax reduction policy. "Camp to increase" is aimed at eliminating duplication of taxes and improving the value-added tax deduction chain, thus reducing enterprise tax burden, promoting economic structure adjustment, and promoting the development of the third industry, especially the modern service industry, in January 1st.2012. In the Shanghai "1+6" industry pilot, since January 2014, the "camp to increase" has been expanded in the region to the country, in the scope of the industry extends to the "2+7" industry.
In the past two years, the effect of "camp to increase" is remarkable, not only the effect of reducing tax and reducing negative effect is obvious, but also exerting the profound influence of optimizing the tax system and improving the economic structure. But with the deepening of the reform, the reform has entered the deep water area, and it is also the key period of the reform. The key to the two questions is the key, the core and the significance of the analysis.
On the basis of enriching the background, this paper puts forward the problems, analyzes the problems and solves the problem, first combs the research background and reform the practice process. Then, it analyzes and affirms the effect of the reform, and then points out and analyzes the problems faced by the reform in the process of further advancement. Finally, the solution is solved according to the actual situation. Ideas and Countermeasures of difficult problems.
In the two years of reform, the direct effect has been highlighted and the far-reaching results are also foreseen. In the key period of the reform, the latest information is used to verify the effect of the "camp to increase", and to make a systematic and thorough excavation and Discussion on the next step of the problem, which not only endows the times with the time characteristics of this article, but also the innovation of this article. Limited by the author's practical experience and weak mathematical analysis ability, this paper lacks quantitative analysis. This is the short board of this article and the starting point for further efforts.
The first part is the introduction part, which introduces the background and significance of the topic, the current research situation at home and abroad, the research ideas and methods, the innovation and the deficiency. "Camp to increase" is a historical point of view. It is the inevitable choice under the situation at home and abroad and in the domestic economy to promote the stable and sustainable development of the economy. In more than two years, the reform has passed through From the pilot of Shanghai to the whole country, the path from "1+6" to the "2+7" industry is promoted. However, in the process of reform, there are still many potential problems to be solved because of historical legacy or new policy system. And in the critical period of the reform, the solution to these problems is about whether the reform can be promoted smoothly or not. It is the core and innovation of the full text that the comprehensive and objective follow-up and attention to the "camp to increase" and the systematic analysis of the potential problems of "camping and increasing" after the complete completion of the reform.
"Camp to increase" is a reform under China's unique background, so the literature that is directly related to it is rare. However, the discussion on the superiority of the value-added tax and the research on the optimal tax system provide the theoretical basis for the "increase of the camp" in China, and also suggest the problems that should be paid attention to in the reform. The research enthusiasm, from many angles, has carried on the comprehensive and continuous follow-up to the process of reform. Its rich research results provide a broad perspective and sufficient material for this article. This paper is intended to adopt the method of literature research and historical research and comparative research, because of my weak mathematical analysis and practical experience. Quantitative analysis is rather weak in this paper, which is also the deficiency of this article.
The second part is the specific policy and practice process of "camping and increasing". This part briefly summarizes the course and practice of "camp to increase" in accordance with the current latest "camp to increase" document, that is, financial and tax [2013]106, from the pilot of the "1+6" industry in Shanghai in January 1, 2012 and to expand the pilot industry throughout the country in January 1, 2014. Seven modern services, including the railway transportation, including the railway transportation, the postal service, and the radio, film and television services, have been promoted rapidly and will be fully completed in the period of "12th Five-Year", according to the most optimistic expectation. The introduction of the policy and the introduction of the practice process is actually an expansion of the background. Fill in, paving the way for the analysis below.
The third part is an analysis of the effectiveness of the implementation of the "camp to increase". First, the "camp to increase" can promote the optimization of the tax system. Because of its gap between the value-added tax and the business tax, the value-added tax credit chain is perfected, thus reducing the distorting effect of the tax on the commodity price during the transfer process and promoting the neutral characteristics of the VAT tax revenue. At the same time, the effect of improving the VAT tax system can be improved. At the same time, the "camp to increase" can alleviate the internal existence of business tax, and the duplication of Taxation caused by the coexistence of business tax and value-added tax. It also realizes the non tax export of labor services, the tax burden between industries, export goods and labor services is more equitable, thus making the circulation tax system more consistent in China. Secondly, the proportion of the indirect tax and direct tax will be optimized after the "camp to increase". The problem of partial taxation will be resolved, which will lay a good foundation for the improvement of the overall tax system in China. Two is the effect of tax reduction on the implementation of the "camp to increase". As a whole, the effect of tax reduction is remarkable. Three is that the "camp to increase" has a far-reaching impact on the economic structure. Because of the elimination of repeated taxation, the division of industrial specialization has been further deepened; the tax burden of the third industry has been reduced and the burden of consumers has been reduced and the burden of consumers has been reduced. The service industry contains the state of tax export, and the economic structure is further optimized. As the "camp to increase" has positively affected the development of enterprises and industries, innovation enthusiasm will be protected and stimulated, the employment will be more fully, the attraction of foreign capital will also be enhanced, and the whole allocation of social resources will be optimized.
The fourth part is the analysis of the problems that need to be solved for the further promotion of the "camp to increase", including the analysis of the problem of the expansion of the specific industry, the analysis of the impact of the current tax system, the analysis of the challenge of the tax collection and management system and the analysis of the defects of the VAT system in four aspects.
In the study of the expansion of specific industries, this paper selects three industries, such as construction industry, telecommunications industry and financial industry. The construction industry has the characteristics of large liquidity, contract management and large industrial amount. It is difficult to determine the location and time of tax payment for the "camp to increase", the tax deduction is difficult, and the local finance has a big impact on the local finance. Because of the large proportion of personnel cost, it involves the information service industry and the diversification of operation mode, so there is a big possibility of increasing tax burden after the "camp to increase", the tax rate is difficult to be determined, and the specific business how to pay taxes. The issue of the financial industry "camp to increase" is the dispute about whether the tax reduction is needed, because the interest rate liberalization in China has not been completed, the deposit and loan interest is not completed. Poor, belongs to the high profit industry because of the government's intervention in the market; the two is due to the complex products of the financial industry, interweaving of business, the floating of income, the value added is difficult to determine; the three is that the financial industry "camp to increase" will also inevitably have a certain impact on local financial revenue.
In the study of the influence of "camp to increase" on the current tax system, the scope of value-added tax is expanded after the "camp to increase", so that the value added tax, which is the largest tax in our tax revenue, is unavoidable; the business tax is an important part of the local tax revenue, and it is complete. After replacement, local finance will face the problem of lack of main categories of taxes.
The challenge of tax collection and management system is mainly from the two perspectives of tax subject and tax subject. The problem is analyzed from the tax subject and the subject of tax collection. Due to the transformation of tax collection and management, the subject of tax collection is faced with difficulties in connecting two major collection institutions and complicated invoice management in the process of "increasing the camp," the subject of tax payment is due to the new collection and management. The way is not enough to adapt to the policy, it is not thorough enough to understand the policy, and its accounting is not sound enough, thus increasing the difficulty and cost of collecting and managing.
There are also defects in the system of value-added tax in the "camp to increase", one is the number of tax rates and the other is a lot of preferential reduction and exemption measures, which all affect the unimpeded chain of deduction, thus affecting the neutral advantage of VAT tax.
The fifth part is the thinking of solving the potential problem of "the increase of the camp to increase". In this part, we will give the corresponding solutions to the problems raised in the previous article. In the industry promotion part, we will put forward the corresponding solutions to the construction industry, the telecommunication industry and the finance industry, and put forward the suggestions to optimize the current tax collection system, while reconstructing the local tax system. Several schemes have been put forward, and the corresponding optimization ideas for tax collection and management and value-added tax system have also been put forward.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】