“营改增”对地方财政收入的影响及其应对措施

发布时间：2019-06-17 18:43

【摘要】：步入二十一世纪以后,我国的经济发展已经取得了举世瞩目的成就。同时,也产生了一定的社会矛盾。空气质量日益变差,饮食卫生问题层出不穷,企业税税负较重等问题日益突出。其中,在经济领域内的问题则是我国当前的经济结构已不适应现在经济发展的要求,所以我国当前亟需解决的问题是调整目前的经济结构,寻找更加稳定健康的经济增长方式。作为我国经济结构中的重要要素----第三产业在经济发展中的影响越来越大,地位也越来越高,特别是其中的交通运输业和现代服务业,他们的发展是第三产业欣欣向荣的标志,我国政府对其的重视程度也越来越高。“营改增”的改革就是促进其发展的重要手段之一。由于我国同时征收增值税和营业税,各自征收的范围完全不同:既增值税的征收范围是除建筑业之外的第二产业,营业税的增收范围是第三产业的大多数行业。既然“营改增”的目的是为了降低企业的税收负担,显然企业因此而减税。但是国家和政府的财政收入主要来源就是对企业的生产、销售行为征税。“营改增”后,国家和政府的税收收入都减少了,对地方的后果则更严重。地方税收的主体税种消失,享有的增值税分成比例不变,地方政府要承担的支出日益加重,都是造成“营改增”后地方财政紧张的主要原因,这些影响从试点地区的反馈信息中得到了证实,同时也显现了一些其他问题。根据以上出现的情况,本文提出了一些解决方案。同时,本文会以湖北省武汉市汉阳区为例,收集“营改增”前后的财政数据并进行分析,记录了地方政府对“营改增”影响的一个应对措施,希望这些措施对于“营改增”能顺利地在全国实施通行起到积极作用。
[Abstract]:After entering the 21 century, China's economic development has made remarkable achievements. At the same time, there are also certain social contradictions. The air quality is getting worse and worse, the food hygiene problems emerge in endlessly, the enterprise tax burden is heavy and so on. Among them, the problem in the economic field is that the current economic structure of our country can no longer meet the requirements of the current economic development, so the urgent problem to be solved in our country is to adjust the current economic structure and find a more stable and healthy mode of economic growth. As an important factor in the economic structure of our country, the tertiary industry has more and more influence and status in the economic development, especially the transportation industry and modern service industry, their development is the symbol of the prosperity of the tertiary industry, and the Chinese government attaches more and more importance to it. The reform of "camp reform and increase" is one of the important means to promote its development. Due to the simultaneous collection of VAT and business tax in China, the scope of VAT collection is completely different: the scope of VAT collection is the secondary industry except the construction industry, and the income range of business tax is most of the tertiary industry. Since the purpose of the increase is to reduce the tax burden of enterprises, it is clear that enterprises will cut taxes as a result. However, the main source of state and government revenue is to tax the production and sales behavior of enterprises. After the increase in camp reform, both the state and the government's tax revenue has been reduced, and the consequences for the local government have been even more serious. The disappearance of the main tax of local tax, the constant proportion of value-added tax (VAT) and the increasing expenditure to be borne by local governments are the main reasons for the tension of local finance after the "increase of camp reform". These effects have been confirmed by the feedback information of the pilot area, and some other problems have also emerged. According to the above situation, this paper puts forward some solutions. At the same time, taking Hanyang District of Wuhan City, Hubei Province as an example, this paper collects and analyzes the financial data before and after the "camp reform and increase", and records a response measure of the local government to the "camp reform and increase". It is hoped that these measures will play a positive role in the smooth implementation of the "camp reform and increase" in the whole country.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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