济宁市营业税改征增值税效应分析

发布时间：2018-11-11 22:03

【摘要】：营改增是将现行营业税征收范围改为征收增值税,也是我国独有的有中国转型时期特色的改革。1994年分税制改革时,我国基于中国国情,对货物、劳务(包括服务)设计征收增值税、营业税的税制体系。增值税、营业税的特点、利弊和多年的实践,说明了营业税改征增值税是经济社会发展变革的必然,也是增值税转型、扩围、立法的必需进程。从2012年1月,上海市率先在交通运输业和部分现代服务业开展营改增改革试点,到2013年8月,全国范围内开展“3+7”行业试点,营改增取得显著成效。营改增打通了增值税抵扣链条,消除了重复征税,优化了税制结构,减轻了纳税人负担,从而为经济发展创造了更好的税制环境,对产业转型、经济增长、企业发展等具有深层次影响,带来了一系列的改革红利。2016年,营改增将全面推开,彻底消灭营业税税种,将所有企业新增不动产所含增值税纳入抵扣范围,确保所有行业税负只减不增。本文以济宁一个地级市为实例,通过准确完整丰富的数字图表,详细分析了营改增试点纳税人的数量、类型、结构、县区分布、入库税款,试点和非试点纳税人的税负影响。营改增对企业日常运营、地方经济发展、财税体制改革所带来的影响,并指出了营改增存在的问题,提出了解决问题的措施和建议。本文运用了文献阅读法、调查研究法、定性分析法、对比分析法、案例分析法等多种公共管理学的方法,以营改增试点实施过程为主线,首先从我国宏观经济发展战略的角度把握此次税制改革,其次从微观角度对济宁市营改增情况进行详细的数字说明和经济社会影响效应的展现,最后指出,在全面推行营改增时,要实现合理税负,需细化完善政策规定;要明确职责,理顺中央地方财事权关系;要强化税收征管,确保改革成果;要发挥税收调控职能,引导产业结构调整和地方经济发展。以一个业内人的视角,指出全面推开营改增时,通过明确细致的过渡性政策安排,合理降低企业税负;通过增加地方财权,调出地方不应负担的全国性统筹统配性事权,增加地方积极性;通过加强部门配合、信息共享,加强税收风险防范和违法打出力度,维持税收良好秩序;通过加大政策引导力度,增强企业活力,通过运用好财税体制改革这一利器,促进地方经济发展迈向中高端水平。
[Abstract]:The business reform is to change the scope of the current business tax collection into a value-added tax, which is also a unique reform in China during the transitional period. When the tax distribution system was reformed in 1994, our country, based on the national conditions of China, gave goods, Services (including services) designed to collect value-added tax, business tax system. The characteristics, advantages and disadvantages of VAT and business tax, as well as the practice for many years, show that the change of VAT into VAT is an inevitable trend of economic and social development, and it is also the necessary process of VAT transformation, expansion and legislation. From January 2012 to January 2012, Shanghai took the lead in the pilot reform of "37" industry in transportation and some modern service industries, and in August 2013, the "37" industry trial was carried out nationwide, and remarkable results were obtained. The increase in operation has opened the chain of value-added tax deductions, eliminated repeated taxation, optimized the structure of the tax system, and lightened the burden on taxpayers, thus creating a better tax environment for economic development, industrial transformation, and economic growth. The development of enterprises has a deep influence, which has brought a series of reform dividends. In 2016, the business reform and increase will be completely pushed forward, the business tax category will be completely eliminated, and the value-added tax included in all new real estate property of all enterprises will be included in the deductible scope. To ensure that all industry taxes are only reduced and not increased. Taking a prefecture-level city in Jining as an example, this paper analyzes in detail the number, type, structure, county and district distribution, the tax burden of the pilot and non-pilot taxpayers through accurate and complete digital charts. The influence of business reform on the daily operation of enterprises, the development of local economy and the reform of fiscal and taxation system is discussed. The problems existing in the increase of business operation are pointed out, and the measures and suggestions to solve the problems are put forward. This paper uses literature reading method, investigation method, qualitative analysis method, comparative analysis method, case analysis method and so on. First of all, from the perspective of the macroeconomic development strategy of our country to grasp the tax system reform, then from the micro perspective of Jining City to carry out a detailed digital description of the situation and economic and social impact of the display, finally pointed out, In order to realize the reasonable tax burden, it is necessary to refine and perfect the policy provisions. It is necessary to make clear the duties and responsibilities, to straighten out the relationship between the central and local financial affairs, to strengthen tax collection and management, to ensure the results of reform, and to give full play to the functions of tax regulation and control, and to guide industrial structure adjustment and local economic development. From the angle of view of a person in the industry, it points out that when we push the camp reform and increase in an all-round way, we can reasonably reduce the tax burden of enterprises through clear and meticulous transitional policy arrangement. By increasing the local financial power, mobilizing the national unified and controlling power that the local should not bear, increasing the enthusiasm of the local authorities, strengthening the cooperation of the departments, sharing information, strengthening the prevention of tax risks and making illegal efforts to maintain a good tax order; Through strengthening the policy guidance, enhancing the vitality of enterprises and making good use of the sharp weapon of fiscal and taxation system reform, we can promote the development of local economy to the middle and high level.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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