安徽省营改增政策效应和对策研究
发布时间：2018-07-31 15:14
【摘要】：营改增是我国财税体制改革的重要举措,是实现结构性减税、优化产业结构、助力供给侧改革、细化社会分工的助推器。安徽省自2012年10月1日正式参与营改增试点,至今已4年有余,营改增对安徽省域经济的影响已全面展现。科学、合理的评价安徽省营改增改革试点效应,发现营改增改革试点运行过程中存在的问题,并提出针对性建议,也是营改增过程中不可或缺的工作之一。本文运用税收基本理论,深入分析安徽省营改增试点纳税人的户数分布、发票流向、减税规模等数据,结合安徽省内第三产业发展近况,总结营改增对安徽省的正、负激励作用,剖析营改增对安徽经济发展的积极和消极影响。针对税制改革过程中暴露出的税率分档过多、个别行业税率设置过高、地方可用财力短期内减少、地方税体系不健全、国地税部门职责交叉等问题,提出简并及降低税率、统一一般纳税人标准、适时调整中央和地方财税分配比例、健全地方税体系、逐步取消营改增过渡期优惠及扶持政策等建议,为税制改革建言献策。
[Abstract]:Business reform is an important measure in the reform of fiscal and taxation system in China. It is a booster to realize structural tax reduction, optimize industrial structure, help supply-side reform and refine social division of labor. It has been more than 4 years since Anhui Province formally participated in the pilot project of camp reform on October 1, 2012. The influence of camp reform on Anhui's regional economy has been fully demonstrated. Scientific and reasonable evaluation of the pilot effect of camp reform in Anhui Province, finding out the problems existing in the operation of the pilot reform, and putting forward targeted suggestions, is also one of the indispensable work in the process of camp reform and increase. Based on the basic theory of taxation, this paper analyzes in depth the distribution of households, the flow of invoices, the scale of tax reduction, and so on, and sums up the positive effects of camp reform on Anhui Province, in light of the recent development of the tertiary industry in Anhui Province. Negative incentive role, analysis of the camp to increase the economic development of Anhui positive and negative impact. In view of the problems exposed in the process of tax reform, such as too many tax rates, too high tax rates in individual industries, a reduction in the local available financial resources in the short term, the unsound local tax system, and the overlapping responsibilities of national and local tax departments, the paper puts forward some problems, such as simplification and reduction of tax rates. Some suggestions such as unifying the standard of general taxpayers adjusting the proportion of central and local fiscal and tax distribution perfecting the local tax system gradually abolishing the preferential policies and supporting policies in the transitional period are proposed for the reform of the tax system.
【学位授予单位】：广西民族大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
本文编号：2155974
[Abstract]:Business reform is an important measure in the reform of fiscal and taxation system in China. It is a booster to realize structural tax reduction, optimize industrial structure, help supply-side reform and refine social division of labor. It has been more than 4 years since Anhui Province formally participated in the pilot project of camp reform on October 1, 2012. The influence of camp reform on Anhui's regional economy has been fully demonstrated. Scientific and reasonable evaluation of the pilot effect of camp reform in Anhui Province, finding out the problems existing in the operation of the pilot reform, and putting forward targeted suggestions, is also one of the indispensable work in the process of camp reform and increase. Based on the basic theory of taxation, this paper analyzes in depth the distribution of households, the flow of invoices, the scale of tax reduction, and so on, and sums up the positive effects of camp reform on Anhui Province, in light of the recent development of the tertiary industry in Anhui Province. Negative incentive role, analysis of the camp to increase the economic development of Anhui positive and negative impact. In view of the problems exposed in the process of tax reform, such as too many tax rates, too high tax rates in individual industries, a reduction in the local available financial resources in the short term, the unsound local tax system, and the overlapping responsibilities of national and local tax departments, the paper puts forward some problems, such as simplification and reduction of tax rates. Some suggestions such as unifying the standard of general taxpayers adjusting the proportion of central and local fiscal and tax distribution perfecting the local tax system gradually abolishing the preferential policies and supporting policies in the transitional period are proposed for the reform of the tax system.
【学位授予单位】：广西民族大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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