铁路运输改征增值税问题研究

发布时间：2018-06-06 10:25

本文选题：铁路运输 + 增值税　；参考：《东北财经大学》2013年硕士论文

【摘要】：营业税在税收公平方面历来饱受诟病,在其征收过程中不考虑生产经营活动的价值变化方式,除了少数几项特殊情况允许差额征税外,大多以营业额全额为税基计算缴纳营业税,不得抵扣以前期间已纳税款,割裂了价值创造过程,影响税收公平,但是由于其计算征收简单,在经济发展初期,考虑到社会经济形式的复杂性,税收征管水平的有限,营业税在一定时期符合经济发展状况,也符合税收征管的成本效益原则。与营业税相比,增值税是一个比较优越的税种,其对增值额征税,改征增值税后,在征税环节抵扣以前环节已纳税款,有利于税收公平,同时也反映价值增值过程。改革开放以来,我国经济发展迅速,税收征管的水平也得到了快速发展,营业税本身的缺陷逐渐体现出来,此时有必要用增值税这个比较优越的税种替代营业税,对此我国先后在部分行业、部分地区进行了营业税改征增值税试点,2013年8月已在全国推广,随着近期营业税改征增值税步伐的加快,越来越多的行业纳入增值税的征税范围。我国铁路运输目前仍然实行的是营业税,铁路运输在我国国民经济中起着非常重要的作用,有必要将其纳入增值税的征税范围。鉴于此,本文通过比较分析营业税和增值税各自的特点,借鉴营改增在其他行业的实践经验,结合各位学者的理论研究和我国税收的具体情况,研究了铁路运输改征增值税问题。第一章,从我国营业税改征增值税的大背景出发,概括介绍我国税制改革的具体实施过程,试点地区的范围的扩大过程,列举了当前国内外有关铁路运输改征增值税的理论研究情况,系统说明本文的行文框架和创新与不足。第二章,对我国铁路运输的经营特点和税收现状进行介绍。第三章,先介绍与铁路运输改征增值税的相关理论研究,然后对在我国铁路运输改征增值税的必要性和可行性进行分析。第四章,通过比较分析,根据现行法律法规,从实践角度研究铁路运输改征增值税后的具体情况,包括征税对象、纳税人、税率、进项税额和销项税额、纳税时间和纳税期限、税收优惠和税收征管。第五章,分析铁路运输改征增值税以后的两个方面影响,一是改征后对铁路运输企业自身影响,二是对其他企业的影响,其他企业包括小规模纳税人和一般纳税人。第六章,对全文进行总结。本文分析了铁路运输改征增值税问题的相关文献,主要从营业税重复征税的角度来比较分析增值税与营业税在税负上的差异,通过分析如何降低重复征税问题,分析在铁路运输行业改征增值税的必要性和可行性,通过借鉴比较和经验分析,研究了实施增值税的税收政策的实体方面和程序方面的一些问题,诸如征税对象和税率,纳税时间和纳税期限,税收优惠等,进而在具体操作上得出一些结论。本文可能存在以下几个不足之处：在对铁路运输改征增值税的过程中,涉及的许多方面,具体情况很复杂,鉴于自身水平有限,视野不够,可能对其不能对其在税收实践的方方面面都给予详尽论述。
[Abstract]:Business tax has always been criticized in the field of tax fairness. In the course of its collection, it does not consider the way of changing the value of production and operation. In addition to a few special circumstances allowing the difference to be taxed, most of them pay the business tax based on the full amount of turnover on the basis of the tax base. It may not offset the tax payment in the early stage and split the process of value creation and influence the process of value creation. Tax is fair, but because of its simple calculation and expropriation, in the early stage of economic development, considering the complexity of the social and economic forms, the limited tax collection and management level, the business tax is in line with the economic development in a certain period, and it also conforms to the cost benefit principle of tax collection and management. After the value is taxed and the VAT is changed, the tax payment in the taxing link will benefit the tax equity and reflect the value added process.
Since the reform and opening up, our country's economy has developed rapidly, the level of tax collection and management has also developed rapidly. The defects of the business tax itself are gradually reflected. At this time, it is necessary to replace the business tax with the superior tax of value-added tax. In some areas, China has carried out the VAT pilot of business tax reform in some areas, and 8 in 2013. The month has been popularized throughout the country. With the quickening of the pace of VAT in the near future, more and more industries have been incorporated into the scope of tax collection. At present, China's railway transportation is still operating tax. Railway transportation plays a very important role in the national economy of our country. It is necessary to bring it into the scope of tax collection.
In view of this, through comparing and analyzing the respective characteristics of the business tax and VAT, using the experience of increasing the practice in other industries, combining the theoretical research of the scholars and the specific situation of our tax revenue, this paper studies the problem of the value added tax of railway transportation.
The first chapter, starting from the big background of VAT in China's business tax reform, summarizes the specific implementation process of the tax reform in China, the expansion process of the scope of the pilot area, and lists the current domestic and foreign theoretical research on the improvement of the value-added tax on railway transport, and systematically illustrates the framework and innovation of this article.
The second chapter introduces the operation characteristics and tax status of China's railway transportation.
In the third chapter, we first introduce the relevant theoretical research on the transformation of value-added tax with railway transportation, and then analyze the necessity and feasibility of changing the VAT in China's railway transportation.
The fourth chapter, through the comparative analysis, according to the current laws and regulations, from the practical point of view of the specific situation after the railway transport to value-added tax, including tax objects, taxpayers, tax rates, income tax and sales tax, tax time and tax period, tax incentives and tax levy management.
The fifth chapter analyzes the influence of the two aspects of the railway transportation to the value-added tax, one is the influence on the railway transportation enterprises, the two is the influence on other enterprises, and the other enterprises include the small scale taxpayers and the general taxpayers.
The sixth chapter is a summary of the full text.
This paper analyzes the related literature of the railway transport to VAT, mainly from the angle of the business tax repeated tax to compare the difference between the value added tax and the business tax in the tax burden. Through the analysis of how to reduce the problem of repeated taxation, the necessity and feasibility of changing the value-added tax in the railway transportation industry are analyzed, and the comparison and experience are used for reference. This paper studies the substantive and procedural problems in the implementation of the tax policy of VAT, such as tax objects and tax rates, tax time and tax time, tax incentives, and so on, and then draws some conclusions in specific operations. This paper may have the following shortcomings: in the process of changing the value-added tax on railway transport, In many aspects, the specific situation is very complex. In view of its limited level and lack of vision, it may not give a detailed account of all aspects of its tax practice.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F532

【参考文献】