增值税“扩围”对辽宁省财政风险的研究
发布时间：2018-12-12 23:03
【摘要】：增值税是一种流转税，计税基础是商品流转过程中的增值额。增值税“扩围”是指将原来缴纳营业税的税目改为征收增值税。辽宁省现试行的增值税“扩围”的行业在原有试点基础上又增加了铁路运输和邮政业。 增值税“扩围”是改革税制结构至关重要的一环，从2012年1月1日上海率先开始试点，选取交通运输业和部分服务业，简称“1+6”行业，到2013年8月增值税“扩围”在全国展开，2014年1月1日又将铁路运输和邮政业纳入增值税征收范围。增值税“扩围”改革在减少企业税收上有显著成效，但试点地区的财政收入都大幅减少，并且财政赤字不断扩大，财政困难与日俱增。中央已明确提出要合理规范地方政府的风险预警机制，完善地方税制体系。但地方政府对财政风险的风险防范意识稍为淡泊，尚未根据地方发展特征筹建一定的风险防范机制，，地方财产税尚不能弥补增值税“扩围”后地方主体税种营业税的缺失。2013年8月1日，增值税“扩围”改革也在辽宁省全面铺开，增值税“扩围”改革确有利于解决辽宁省各企业的重复征税问题，但始终会对财政收入造成一定冲击。对于中部地区发展缓慢、财政困难突出的辽宁省而言，应把握此次机会树立财政风险评测系统，深化地方税制建设。 首先，本文从增值税“扩围”改革的现状入手，包括“扩围”改革的试点政策、行业规范、现有成效，并介绍此次改革的意义。第二部分为增值税“扩围”与财政风险的相关理论，主要介绍增值税“扩围”的内涵及改革背景，财政风险的相关理论，控制增值税“扩围”引发财政风险的重要意义。第三部分简单介绍辽宁省的扩围改革政策，并运用投入产出法模拟估算“扩围”改革对辽宁省财政收入的影响。第四部分为实证分析，根据辽宁省模拟情况对各风险指标进行修复，运行风险评价体系对辽宁省“扩围”后的模拟估算结果进行综合评价，同时分析辽宁省财政风险的原因。第五部分以上海市为案例介绍增值税扩围改革的现状和引发的财政风险研究。第六部分根据评价结果及风险成因，从政府收支、债务风险等角度入手，提出防范财政风险的建议。
[Abstract]:VAT is a kind of turnover tax, and the tax basis is the value added in the course of commodity circulation. Value-added tax "expansion" refers to the original payment of business tax items instead of value-added tax. The industry of value added tax (VAT) in Liaoning Province has increased the railway transportation and post office on the basis of the original pilot. Value-added tax (VAT) "expansion" is an important part of the reform of the tax structure. From January 1, 2012, Shanghai took the lead in experimenting with the transportation industry and some service industries, referred to as "16" industries. By August 2013, the value added tax (VAT) had been "expanded" throughout the country, and on January 1, 2014, railway transportation and postal services had been included in the VAT collection scope. Value-added tax (VAT) reform has achieved remarkable results in reducing corporate taxes, but the fiscal revenues in the pilot areas have all been reduced substantially, and the fiscal deficit has been constantly expanding and fiscal difficulties are increasing day by day. The central government has clearly proposed to regulate the local government risk warning mechanism and improve the local tax system. However, the awareness of risk prevention of financial risks by local governments is somewhat weak, and a certain risk prevention mechanism has not yet been set up according to the characteristics of local development. The local property tax has not yet been able to make up for the absence of the business tax of the local principal tax after the VAT has been "expanded". On August 1, 2013, the VAT "Envelope expansion" reform was also carried out in Liaoning Province in an all-round way. The reform of value added tax (VAT) is helpful to solve the problem of repeated taxation of enterprises in Liaoning Province, but it will always have a certain impact on fiscal revenue. For Liaoning Province, where the development of the central region is slow and the financial difficulties are prominent, we should seize this opportunity to set up a financial risk assessment system and deepen the construction of local tax system. First of all, this paper starts with the current situation of the reform of VAT, including the pilot policy of the reform, the industry norms, the existing results, and introduces the significance of the reform. The second part is the related theory of VAT "expanding" and fiscal risk. It mainly introduces the connotation and reform background of VAT, the relevant theory of fiscal risk, and the significance of controlling the fiscal risk caused by VAT. The third part briefly introduces the reform policy of Liaoning province, and uses the input-output method to estimate the influence of the reform on the fiscal revenue of Liaoning province. The fourth part is the empirical analysis, according to the simulation situation of Liaoning Province to repair the risk indicators, running the risk evaluation system to "expand" Liaoning Province after the simulation of the results of comprehensive evaluation, and analyze the reasons for financial risk in Liaoning Province. The fifth part takes Shanghai as a case to introduce the current situation and financial risk of VAT expansion reform. The sixth part, according to the evaluation results and the causes of risk, from the government revenue and expenditure, debt risk and other angles, put forward suggestions to prevent financial risks.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7
本文编号：2375395
[Abstract]:VAT is a kind of turnover tax, and the tax basis is the value added in the course of commodity circulation. Value-added tax "expansion" refers to the original payment of business tax items instead of value-added tax. The industry of value added tax (VAT) in Liaoning Province has increased the railway transportation and post office on the basis of the original pilot. Value-added tax (VAT) "expansion" is an important part of the reform of the tax structure. From January 1, 2012, Shanghai took the lead in experimenting with the transportation industry and some service industries, referred to as "16" industries. By August 2013, the value added tax (VAT) had been "expanded" throughout the country, and on January 1, 2014, railway transportation and postal services had been included in the VAT collection scope. Value-added tax (VAT) reform has achieved remarkable results in reducing corporate taxes, but the fiscal revenues in the pilot areas have all been reduced substantially, and the fiscal deficit has been constantly expanding and fiscal difficulties are increasing day by day. The central government has clearly proposed to regulate the local government risk warning mechanism and improve the local tax system. However, the awareness of risk prevention of financial risks by local governments is somewhat weak, and a certain risk prevention mechanism has not yet been set up according to the characteristics of local development. The local property tax has not yet been able to make up for the absence of the business tax of the local principal tax after the VAT has been "expanded". On August 1, 2013, the VAT "Envelope expansion" reform was also carried out in Liaoning Province in an all-round way. The reform of value added tax (VAT) is helpful to solve the problem of repeated taxation of enterprises in Liaoning Province, but it will always have a certain impact on fiscal revenue. For Liaoning Province, where the development of the central region is slow and the financial difficulties are prominent, we should seize this opportunity to set up a financial risk assessment system and deepen the construction of local tax system. First of all, this paper starts with the current situation of the reform of VAT, including the pilot policy of the reform, the industry norms, the existing results, and introduces the significance of the reform. The second part is the related theory of VAT "expanding" and fiscal risk. It mainly introduces the connotation and reform background of VAT, the relevant theory of fiscal risk, and the significance of controlling the fiscal risk caused by VAT. The third part briefly introduces the reform policy of Liaoning province, and uses the input-output method to estimate the influence of the reform on the fiscal revenue of Liaoning province. The fourth part is the empirical analysis, according to the simulation situation of Liaoning Province to repair the risk indicators, running the risk evaluation system to "expand" Liaoning Province after the simulation of the results of comprehensive evaluation, and analyze the reasons for financial risk in Liaoning Province. The fifth part takes Shanghai as a case to introduce the current situation and financial risk of VAT expansion reform. The sixth part, according to the evaluation results and the causes of risk, from the government revenue and expenditure, debt risk and other angles, put forward suggestions to prevent financial risks.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.7
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