我国增值税扩围改革问题研究
发布时间：2018-08-19 16:52
【摘要】：流转税是我国目前税收结构的主体,而流转税的主体是增值税,增值税是我国的第一大税种,在消除重复征税、促进资源有效配置、筹集国家财政收入等方面起到了举足轻重的作用。随着我国经济的不断发展,尤其是第三产业的发展,增值税制度的弊端越来越暴露出来。尽管2009年我国完成了全国范围内的增值税由生产型向消费型的转变,增值税制度得到进一步的完善,但是仍然存在着问题。我国经济的发展受到金融危机的影响,出口下降、内需不足、就业形势严峻。在这一环境下,大力发展第三产业对我国的经济增长以及缓解就业压力等具有很重的作用。我国在“十二五”计划期间的产业结构调整的目标是通过加快服务业的发展形成服务业与工业双向拉动经济增长的格局,要不断提高服务业对经济增长的贡献率,而第三产业征收营业税重复征税问题严重,目前的税收制度阻碍了第三产业的发展。增值税扩围改革不但能够完善我国的税制,而且能够促进我国第三产业的发展。所以增值税扩围改革成为了下一个时期税制改革的重点。 本文首先介绍了增值税扩围改革的背景及意义,介绍了国内外的学者对增值税理论的研究,在此基础上分析了我国增值税的现状及存在的问题。接着从发达国家与发展中国家两个方面介绍了法国、韩国、英国、日本、巴西、印度的增值税制度以及对我国的借鉴经验。然后着重分析了增值税扩围改革对相关行业税负的影响,以及对非试点地区和下游企业的影响。在此基础上,本文从增加了相关行业的税负、税率设置、增值额确定、中央与地方的财政收入分配、国税与地税之间的管辖权、税收征管等方面分析了增值税扩围改革面临的难题,并提出了相应的对策。
[Abstract]:Turnover tax is the main body of tax structure in our country at present, while the main body of turnover tax is value-added tax, and value-added tax is the first type of tax in our country. It is eliminating repeated taxation and promoting the effective allocation of resources. Raising national financial revenue and so on has played a pivotal role. With the development of economy, especially the development of tertiary industry, the malpractice of VAT system is more and more exposed. Although in 2009 China completed the transformation of value-added tax (VAT) from production to consumption, the VAT system has been further improved, but there are still some problems. The economic development of our country is affected by the financial crisis, the export falls, the domestic demand is insufficient, the employment situation is grim. In this environment, the development of tertiary industry plays an important role in China's economic growth and employment pressure. The aim of the industrial structure adjustment in China during the 12th Five-Year Plan is to accelerate the development of the service industry to form a pattern of two-way economic growth between the service industry and industry, and to continuously increase the contribution rate of the service industry to the economic growth. But the third industry collects the business tax to collect the double taxation question seriously, the present tax system has hindered the tertiary industry development. The reform of VAT can not only perfect our tax system, but also promote the development of tertiary industry. So the value-added tax expansion reform has become the focus of tax reform in the next period. This paper first introduces the background and significance of the reform of VAT expansion, introduces the research on VAT theory by scholars at home and abroad, and then analyzes the present situation and existing problems of VAT in China. Then it introduces the VAT system of France, Korea, Britain, Japan, Brazil and India from two aspects of developed and developing countries. Then it analyzes the impact of the VAT expansion reform on the tax burden of related industries, as well as on the non-pilot areas and downstream enterprises. On this basis, this paper increases the tax burden, the tax rate setting, the increment amount, the central and local fiscal revenue distribution, the jurisdiction between the state tax and the local tax, This paper analyzes the problems in the reform of VAT expansion and puts forward the corresponding countermeasures.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
本文编号：2192253
[Abstract]:Turnover tax is the main body of tax structure in our country at present, while the main body of turnover tax is value-added tax, and value-added tax is the first type of tax in our country. It is eliminating repeated taxation and promoting the effective allocation of resources. Raising national financial revenue and so on has played a pivotal role. With the development of economy, especially the development of tertiary industry, the malpractice of VAT system is more and more exposed. Although in 2009 China completed the transformation of value-added tax (VAT) from production to consumption, the VAT system has been further improved, but there are still some problems. The economic development of our country is affected by the financial crisis, the export falls, the domestic demand is insufficient, the employment situation is grim. In this environment, the development of tertiary industry plays an important role in China's economic growth and employment pressure. The aim of the industrial structure adjustment in China during the 12th Five-Year Plan is to accelerate the development of the service industry to form a pattern of two-way economic growth between the service industry and industry, and to continuously increase the contribution rate of the service industry to the economic growth. But the third industry collects the business tax to collect the double taxation question seriously, the present tax system has hindered the tertiary industry development. The reform of VAT can not only perfect our tax system, but also promote the development of tertiary industry. So the value-added tax expansion reform has become the focus of tax reform in the next period. This paper first introduces the background and significance of the reform of VAT expansion, introduces the research on VAT theory by scholars at home and abroad, and then analyzes the present situation and existing problems of VAT in China. Then it introduces the VAT system of France, Korea, Britain, Japan, Brazil and India from two aspects of developed and developing countries. Then it analyzes the impact of the VAT expansion reform on the tax burden of related industries, as well as on the non-pilot areas and downstream enterprises. On this basis, this paper increases the tax burden, the tax rate setting, the increment amount, the central and local fiscal revenue distribution, the jurisdiction between the state tax and the local tax, This paper analyzes the problems in the reform of VAT expansion and puts forward the corresponding countermeasures.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42
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