浅析交通运输业营改增存在问题及对策

发布时间：2018-03-17 19:08

本文选题：增值税　切入点：交通运输业　出处：《苏州大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文以分析交通运输业实施增值税问题研究的背景及意义入手,阐述了交通运输业的定义、分类及特点，介绍了“营改增”制度设计的主要内容、论述了交通运输业“营改增”必要性。通过理论学习和社会实践，重点从多角度对盐城市交通运输业“营改增”过程中存在问题及面临的现状展开论述：一是对政府地方财政承受能力产生影响，二是加大了部分一般纳税人的税收负担，三是增加了税务征管部门征收管理的难度，四是“营改增”纳税人对增值税实务操作和税收风险了解不够，，五是税务稽查快速应对能力迫切需要提高。最后，重点通过五个方面对交通运输业营业税改增值税试点面临问题及现状进行探讨，提出应对策略和建议，以便真正稳妥有效地推动交通运输业营改增试点步伐：一是调整税收分配制度，增加中央与地方分享的增值税中地方所占的份额，开辟地方性税源，二是合理设计税率水平，适当增加进项抵扣项目，降低企业税收负担，三是完善税收征管环境，强化税收信息化建设，提高税收征管水平，四是增值税专用发票不能随便开具，取得合规合法的进项抵扣发票才能抵扣进项税额，提高“营改增”纳税人风险应对能力，五是增强税务稽查能力，建议开展事前监控、事中风险评估、事后严厉打击的各环节综合控管。
[Abstract]:This paper begins with the analysis of the background and significance of the research on the implementation of VAT in the transportation industry, expounds the definition, classification and characteristics of the transportation industry, and introduces the main contents of the design of the system of "Business Reform and increase". In this paper, the necessity of "changing and increasing" in traffic and transportation industry is discussed, and through theoretical study and social practice, This paper mainly discusses the problems and the present situation in the process of "reform and increase" of transportation industry in Yancheng City from various angles: first, it has an impact on the local financial capacity of the government; secondly, it increases the tax burden of some ordinary taxpayers. Third, it has increased the difficulty of tax collection and management, fourth, "business reform" taxpayers do not know enough about the practical operation of value-added tax and tax risks, and fifth, the ability of tax inspection to respond quickly needs to be urgently improved. Finally, Through five aspects, the paper discusses the problems and current situation of the pilot reform of business tax and value-added tax in the transportation industry, and puts forward some countermeasures and suggestions. In order to really, steadily and effectively promote the pace of pilot reform of the traffic and transportation industry: first, adjust the tax distribution system, increase the local share of the VAT shared between the central and local governments, open up local tax sources, and, second, rationally design the level of tax rates. Appropriate increase of income deduction projects to reduce the tax burden on enterprises; third, improving the tax collection and management environment, strengthening the construction of tax information, raising the level of tax collection and management; and fourth, that special invoices for value-added tax should not be issued casually. Only by obtaining compliance and legal entry credit invoices can the tax amount be deducted, and the ability of taxpayers to cope with the risks of "business transformation and increase" be enhanced. Fifth, the ability of tax inspection should be enhanced, and it is recommended that prior monitoring be carried out and risk assessment in the event be carried out. After the severe punishment of each link comprehensive control.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F512;F506.7;F812.42

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