朝阳市营业税改征增值税政策实施分析

发布时间：2018-09-06 18:08

【摘要】：营业税改征增值税(以下简称营改增)是我国对财税体制进行深化改革的重要步骤,它有利于避免重复征税,能够促进第三产业的深化发展,改善税制环境。营改增试点的目的就是要通过前期探索来促进后续改革的顺利开展,在试点过程中取得的经验与成效对营改增政策在我国全面推行将起到决定性作用,因此对营改增政策试点运行情况进行追踪研究将是一件很有意义的事情。本文通过分析营改增的政策理论和对试点地区营改增政策执行情况的研究,分析了朝阳市现阶段在政策试行中产生的问题、影响与取得的成效。本文的主要内容分为四个部分。论文的第一部分是绪论。主要介绍本文的选题背景及意义；国内外研究经验和方向；研究思路、方法。第二部分为我国营改增试点的背景及开展情况。阐述营改增的内涵和我国开展试点的背景,简述营改增的意义与目的。第三部分主要分析朝阳市实施营改增政策受到的影响。先概述了朝阳市试点实施情况,接着从四个层面入手讨论政策对朝阳市产生的具体影响；从税收负担、行业市场空间、企业分工细化、商品和服务的出口竞争力等方面总结朝阳市试点政策的成效；最后对试点过程中存在的具体问题进行整理。第四部分对朝阳市营改增的全面推行模式及可行性进行探讨并做出分析。一是探讨进一步推行营改增改革应采用的模式；二是提出了全面推行的方案；三是分析全面实施营改增政策的可能性；四是对朝阳市继续推进营改增的政策提出对策建议。在对以上研究内容进行分析后,认为该政策具备在朝阳市全面推行的可行性,并探讨了推行模式,设计了推行方案,为该市全面实施营改增政策做出决策上的数据支持,并从制度、政策、技术三个方面为进一步推行此项改革提出了建议。
[Abstract]:It is an important step for our country to deepen the reform of the fiscal and taxation system. It is helpful to avoid repeated taxation, promote the deepening development of the tertiary industry and improve the tax system environment. The purpose of the pilot project of camp reform is to promote the smooth development of the follow-up reform through early exploration. The experience and effect gained in the process of the pilot project will play a decisive role in the comprehensive implementation of the policy of camp reform and increase in our country. Therefore, it will be very meaningful to track and study the pilot operation of the policy. Based on the analysis of the policy theory of camp reform and the research on the implementation of the policy in the pilot area, this paper analyzes the problems, effects and achievements of Chaoyang City in the policy trial at the present stage. The main content of this paper is divided into four parts. The first part of the paper is an introduction. This paper mainly introduces the background and significance of this topic, domestic and foreign research experience and direction, research ideas, methods. The second part is the background and development of our country's camp reform. This paper expounds the connotation of the camp reform and the background of the pilot project in our country, and briefly describes the significance and purpose of the camp reform increase. The third part mainly analyzes the influence of the policy of camp reform in Chaoyang city. This paper first summarizes the implementation of Chaoyang City pilot project, then discusses the specific impact of the policy on Chaoyang City from four aspects; from the tax burden, industry market space, division of labor between enterprises, Finally, the paper summarizes the effect of Chaoyang's pilot policy on export competitiveness of goods and services, and sorts out the specific problems in the process of pilot. The fourth part discusses and analyzes the mode and feasibility of comprehensive implementation of camp reform and increase in Chaoyang City. The first is to discuss the mode that should be adopted to further push forward the reform of camp reform, the second is to put forward a comprehensive implementation plan, the third is to analyze the possibility of comprehensively implementing the policy of camp reform and increase, and the fourth is to put forward countermeasures and suggestions for Chaoyang City to continue to push forward the policy of camp reform and increase. After analyzing the above research contents, it is concluded that the policy has the feasibility of being fully implemented in Chaoyang City, and discusses the implementation mode, designs the implementation plan, and makes the data support for the decision on the comprehensive implementation of the camp reform and increase policy in the city. And from the system, policy, technology for the further implementation of the three aspects of the reform put forward suggestions.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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