“营改增”对现代服务业的影响研究
发布时间：2018-10-10 13:43
【摘要】：从税制结构的变动轨迹看,税制结构取决于该国的经济制度和发展水平,而经济制度和发展水平的进步为税制变动创造基本条件。我国分税制改革距今已有20余年,较好地服务于我国宏观经济,在国际经济深度调整和国内经济新常态下,如何更好地完善税收制度,更好地推动经济社会发展,成为亟需解决的经济问题。自2012年上海市试点开始,标志着新一轮税制结构调整的开始。“营改增”改革试点政策实施以来,试点地区从上海扩展至全国,试点行业范围在最初的交通运输业和研发和技术服务等六类现代服务业之外,又延伸到广播影视服务业;实施三年对现代服务业带来了发展的机遇,但也暴露出一些问题。本文在现有现代服务业营业税改征增值税问题研究的基础上以更好地推动改革为目的,研究了此次改革对现代服务业的影响,从企业税负、营利状况等方面来探究该类企业在试行“营改增”后的利弊,并通过对比一般纳税人和小规模纳税人的应税特点,分析总结税负变动的原因;还从对消费者福利、经济增长产生不同效应的角度分析了增值税、营业税;并就改革过程中存在的问题提出相应的建议,希望能够为后续的改革提供有价值的参考。本文采用使用投入产出法,定量分析“营改增”前后税负变动的情况,并选取了代表性企业作为案例,通过理论与实际相结合的方式全面深入地展示。本文从宏观与微观、现实与未来的角度,深入分析“营改增”试点开展以来对现代服务业的影响及存在的问题,并借鉴其他国家相关改革经验提出相应的政策建议。
[Abstract]:From the perspective of the changing track of the tax system structure, the tax system structure depends on the economic system and the development level of the country, and the progress of the economic system and the development level creates the basic conditions for the tax system change. It has been more than 20 years since the reform of the tax distribution system in our country, and it has served our macro economy well. Under the deep adjustment of the international economy and the new normal state of the domestic economy, how to improve the tax system and promote the economic and social development better? It has become an urgent economic problem. From 2012 Shanghai pilot began, marking the start of a new round of tax structure adjustment. Since the implementation of the pilot reform policy, the pilot area has expanded from Shanghai to the whole country, and the pilot industry has extended beyond the six types of modern services, such as transportation, research and development and technical services, to the radio, television and film services. Three years of implementation of the modern service industry brought opportunities for development, but also exposed some problems. On the basis of the existing research on the reform of the business tax on the modern service industry, this paper studies the impact of the reform on the modern service industry, starting with the tax burden of the enterprise. This paper explores the advantages and disadvantages of this kind of enterprises after trying out "reform and increase" in terms of profit status, analyzes and summarizes the reasons for the change of tax burden by comparing the taxable characteristics of ordinary taxpayers and small-scale taxpayers, and also analyzes the causes of changes in tax burden from the perspective of consumer welfare. This paper analyzes the value added tax and business tax from the point of view of different effects of economic growth, and puts forward corresponding suggestions on the problems existing in the process of reform, hoping to provide valuable reference for the subsequent reform. This paper adopts the input-output method to quantitatively analyze the changes of tax burden before and after "business reform and increase", and selects representative enterprises as a case study, which is demonstrated comprehensively and thoroughly through the combination of theory and practice. From the macro and micro point of view, reality and future, this paper deeply analyzes the influence and existing problems on modern service industry since the pilot project of "Business Reform and increase" was carried out, and puts forward corresponding policy suggestions for reference from the relevant reform experiences of other countries.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F719;F812.42
[Abstract]:From the perspective of the changing track of the tax system structure, the tax system structure depends on the economic system and the development level of the country, and the progress of the economic system and the development level creates the basic conditions for the tax system change. It has been more than 20 years since the reform of the tax distribution system in our country, and it has served our macro economy well. Under the deep adjustment of the international economy and the new normal state of the domestic economy, how to improve the tax system and promote the economic and social development better? It has become an urgent economic problem. From 2012 Shanghai pilot began, marking the start of a new round of tax structure adjustment. Since the implementation of the pilot reform policy, the pilot area has expanded from Shanghai to the whole country, and the pilot industry has extended beyond the six types of modern services, such as transportation, research and development and technical services, to the radio, television and film services. Three years of implementation of the modern service industry brought opportunities for development, but also exposed some problems. On the basis of the existing research on the reform of the business tax on the modern service industry, this paper studies the impact of the reform on the modern service industry, starting with the tax burden of the enterprise. This paper explores the advantages and disadvantages of this kind of enterprises after trying out "reform and increase" in terms of profit status, analyzes and summarizes the reasons for the change of tax burden by comparing the taxable characteristics of ordinary taxpayers and small-scale taxpayers, and also analyzes the causes of changes in tax burden from the perspective of consumer welfare. This paper analyzes the value added tax and business tax from the point of view of different effects of economic growth, and puts forward corresponding suggestions on the problems existing in the process of reform, hoping to provide valuable reference for the subsequent reform. This paper adopts the input-output method to quantitatively analyze the changes of tax burden before and after "business reform and increase", and selects representative enterprises as a case study, which is demonstrated comprehensively and thoroughly through the combination of theory and practice. From the macro and micro point of view, reality and future, this paper deeply analyzes the influence and existing problems on modern service industry since the pilot project of "Business Reform and increase" was carried out, and puts forward corresponding policy suggestions for reference from the relevant reform experiences of other countries.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F719;F812.42
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