全面“营改增”对地方税体系的影响与对策研究

发布时间：2018-10-05 11:40

【摘要】：为了优化税制结构,并适应经济社会的发展,我国进行了多次税制改革。财税改革是进行宏观经济调控和经济结构调整的常用手段之一,“营改增”应运而生。“营改增”正是优化税制结构的关键性的一步,其目的是为了实现各行业之间的税负均衡。但随着全面“营改增”的全国范围内试点,地方税的组成结构和征收管理与原来有了很大的变化,“营改增”给众多企业减税减负的同时,也给地方税收收入造成了很大的负担。这一轮的财税体制改革是完善我国财税体制的必然之举,也是在另一层面与习近平总书记提出的供给侧结构性改革重要讲话精神相契合,有利于结构性减税,企业免于重复征税,同时发票和凭证的抵扣变得更加规范,偷税漏税行为有所减少。但同时作为地方主体税种的营业税并入增值税,由国税负责征税,从而造成地方主体税种缺失。本次“营改增”从2012年试点到2016年全国范围内的试点,历时5年,规模宏大,是自1994年分税制以来财税历史上最大的变革之一。由于“十二五”规划末期未能全国范围内全面试点,因而在“十三五”开局阶段加快了改革步伐,在国务院下发一系列文件的情况下也得到各部门的迅速配合,尤其是地方税务机关和国家税务机关的大力支持。以此同时国地税也加快了信息系统的改革,“金税三期”为配合全面“营改增”,几乎是同步上线。“营改增”对促进产业结构转型和保持经济可持续协调发展有着极其重要的作用,但“营改增”加速扩容也将引发一系列地方税收显性和隐性新问题,这些问题都是我们不容忽视和回避的,都需要我们国家和地方政府共同解决。本文在全面“营改增”背景下,从构建完善的地方税收体系角度,解释了改革对于地方税体系的系列影响进行了较为系统的分析,也对现行的地方税体系存在的一系列问题进行了梳理。同时也对部分地方税制改革较为成功的发达国家的改革进行了研究,也总结了可借鉴的经验。结合所有之前的分析和理论基础给地方税体系完善提出建设性的意见。
[Abstract]:In order to optimize the structure of tax system and adapt to the development of economy and society, China has carried out many tax system reforms. Finance and tax reform is one of the common means of macroeconomic control and economic structure adjustment, and "business reform and increase" arises at the historic moment. "Business reform and increase" is a key step in optimizing the tax system structure, which aims at achieving the balance of tax burden among different industries. However, with the nationwide pilot project of "camp reform and increase", the composition structure and collection management of local taxes have changed greatly with the original ones. At the same time, the "camp reform and increase" has reduced the tax reduction and negative impact on many enterprises. It also places a heavy burden on local tax revenues. This round of fiscal and tax system reform is an inevitable move to improve our fiscal and taxation system, and is also at another level in line with the spirit of the important speech on supply-side structural reform put forward by General Secretary Xi Jinping, which is conducive to structural tax reduction. Companies are exempt from double taxation, invoice and voucher deductions have become more standardized, and tax evasion has been reduced. But at the same time, the business tax as the local main tax is incorporated into the VAT, and the state tax is responsible for the tax collection, which results in the absence of the local subject tax. The "camp reform and increase" from 2012 to 2016 nationwide pilot, lasted for five years, large-scale, since 1994 tax division since the history of one of the biggest changes in fiscal and taxation. Since the end of the 12th Five-Year Plan could not be fully piloted nationwide, the pace of reform was quickened at the beginning of the 13th Five-Year Plan, and the State Council issued a series of documents with the rapid cooperation of various departments. In particular, the support of local tax authorities and state tax authorities. At the same time, the local tax has also accelerated the reform of information system. "Operation reform and increase" plays an extremely important role in promoting the transformation of industrial structure and maintaining the sustainable and coordinated development of the economy. However, the accelerated expansion of "business reform and increase" will also lead to a series of new problems of local tax revenue dominance and recessive. These problems can not be ignored and evaded, and need to be solved by our national and local governments. Under the background of "business reform and increase", this paper, from the perspective of constructing a perfect local tax system, explains the series influence of the reform on the local tax system. It also combs a series of problems existing in the current local tax system. At the same time, some successful local tax system reform in developed countries are studied, and the experiences can be used for reference are also summarized. Combined with all previous analysis and theoretical basis to improve the local tax system put forward constructive advice.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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