“营业税改增值税”之税收减负效应研究

发布时间：2018-11-29 10:38

【摘要】：2012年以来我国经济下行压力明显增大。税收作为我国政府财政收入的主力，是政府调控社会资源配置和收入分配的重要手段。优化税收结构和完善税制，无疑会对经济发展起到重要作用。营业税改征增值税就是财税体制改革的一项重要内容，其对于消除重复征税、公平税收负担和优化税制结构等方面将起到积极的促进作用。营业税改征增值税——是一项关乎千百万纳税单位利益的公共经济政策。税负的增减是此项改革的参与单位最关心、最直接、最切身的利益所在。营业税改征增值税(简称“营改增”)短期内可为企业减轻税负、增加企业生产积极性，长期可以刺激投资、扩大内需，配合经济结构转型，对提振市场和民众信心具有独到作用。如何认识此项改革、应对此项改革，明确营改增政策对于涉改单位的税负是增是减及增减的缘由，是一件意义非常重大的事情。本文对营改增试点以来取得的成效以及表现出的问题进行了深入探讨。通过数据分析和案例调研，，反映出相关单位在税改前后税负状况的变化，并以此分析说明这次改革对纳税人税负的影响，从而客观地评价此次营改增在减轻纳税人税负方面的实际成效。本文还分析讨论了本次增值税改革启动以来部分参改单位税负不减反增的现象，并且提出了相应对策。此外，对于进一步健全和完善营改增政策，本文也提出一些建设性的思考。
[Abstract]:Since 2012, China's economic downward pressure has increased significantly. As the main financial revenue of our government, tax is an important means for the government to regulate the allocation of social resources and the distribution of income. Optimizing tax structure and perfecting tax system will undoubtedly play an important role in economic development. Business tax reform is an important part of the reform of fiscal and taxation system, which will play a positive role in eliminating repeated taxation, fair tax burden and optimizing tax structure. Business tax change to value added tax-a public economic policy that concerns the interests of millions of tax payers. The tax increase or decrease is the most concerned, direct and immediate interest of the participants in the reform. Business tax reform and value-added tax ("business reform and increase") can lighten the tax burden for enterprises in the short term, increase their production enthusiasm, stimulate investment, expand domestic demand, and tie in with the economic structural transformation in the long run. To boost the market and public confidence has a unique role. How to understand this reform, how to deal with the reform, and to make it clear that the tax burden of the units involved in the reform is the reason for the increase or decrease of the tax burden, is a very important matter. In this paper, the achievements and problems of the pilot project of camp reform are discussed in depth. Through data analysis and case study, it reflects the changes in the tax burden of the relevant units before and after the tax reform, and with this analysis explains the impact of the reform on the tax burden of taxpayers. Thus objectively evaluate the actual effectiveness of the camp increase in reducing the tax burden on taxpayers. This paper also analyzes and discusses the phenomenon that the tax burden of some units has increased since the beginning of the VAT reform, and puts forward the corresponding countermeasures. In addition, this paper also puts forward some constructive thoughts on the further improvement and improvement of the policy.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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