“营改增”对济宁市税收的影响研究

发布时间：2018-06-16 10:48

本文选题：营改增 + 税收　；参考：《山东财经大学》2014年硕士论文

【摘要】：现行税制的整体框架是1994年税制改革时建立的,形成增值税和营业税并存的格局,即货物的生产销售征收增值税,提供服务征收营业税。经过20年的发展,我国进入工业化中后期,两税并存导致的问题日益凸显,严重制约了产业的分工细化、服务业的发展和企业的转型升级。“营改增”是通过减少营业税的适用领域,大大减少营业税的负面作用,同时,用增值税来替代,也使针对货物生产销售的增值税扩展到服务领域,增值税环环相扣的抵扣链条就会更加完整,能更有效发挥增值税的中性作用,并减少税收流失。“营改增”自2012年1月1日在上海市部分行业试点以来,逐步扩大试点地区和试点行业;2013年8月1日起,试点地区扩大到全国,试点行业扩大到交通运输业和7个现代服务业;2014年1月1日扩大到全国的铁路运输业和邮政服务业,年内还会继续推进,逐步把电信业、建筑业、生活性服务业等纳入改革范围。“营改增”将对区域税收收入、税收征管、纳税人税负、财税体制等多个层面产生较大影响。本文以济宁市为例,通过“营改增”前后的经济税收相关数据,分析“营改增”政策产生的实际效应,揭示“营改增”政策在执行中遇到的问题,并提出了相应的意见和建议,以期有助于下一步生产型服务业和生活型服务业改革的平稳、有序、顺利推行。
[Abstract]:The overall framework of the current tax system was established when the tax system was reformed in 1994, forming the pattern of the coexistence of value-added tax and business tax, that is, the production and sale of goods is subject to value-added tax, and the sales tax is levied on the provision of services. After 20 years of development, China has entered the middle and late stage of industrialization, and the problems caused by the coexistence of two taxes have become increasingly prominent, which has seriously restricted the division of labor of industry, the development of service industry and the transformation and upgrading of enterprises. "Business reform and increase" is to reduce the negative effect of business tax by reducing the applicable area of business tax. At the same time, it is replaced by value-added tax, and the value-added tax for goods production and sales is extended to the field of services. The chain will be more complete, can play the neutral role of VAT more effectively, and reduce the loss of tax. Since January 1, 2012, the pilot areas and industries in Shanghai have been gradually expanded, and the pilot areas have been expanded to the whole country since August 1, 2013. The pilot industry will be expanded to include transportation and seven modern services; on January 1, 2014, it will be expanded to railway transport and postal services throughout the country, and will continue to advance during the year, gradually expanding the telecommunications industry and the construction industry. Life service industry and so on into the reform scope. "Business reform and increase" will have a great impact on regional tax revenue, tax collection and management, taxpayers' tax burden, fiscal and tax system, and so on. Taking Jining City as an example, this paper analyzes the actual effect of the policy of "business reform and increase" through the relevant economic and tax data before and after "business reform and increase", reveals the problems encountered in the implementation of "business reform and increase" policy, and puts forward corresponding opinions and suggestions. In order to help the next step of the reform of production service industry and life service industry smooth, orderly, smooth implementation.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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