我国交通运输业征收增值税问题研究

发布时间：2018-06-13 01:47

本文选题：增值税 + 营业税　；参考：《天津财经大学》2013年硕士论文

【摘要】：我国现行的增值税和营业税并存的税收体制,在促进经济发展方面虽然起到了一定的作用。但是,同时也导致了重复征税,在一定程度上扭曲了经济的发展。为此,国内学者普遍认为应该扩大增值税的征收范围,逐步将现行征收营业税的行业纳入到增值税的征收范围,建立完全的消费型增值税。 2012年1月1日上海率先启动了营业税改征增值税试点工作,在上海成功试点的基础上,2012年8月1日起至年底,北京、天津、江苏、浙江等8个省(直辖市)陆续被纳税了改革试点范围。根据试点地区的统计情况,绝大部分试点地区的试点企业都减轻了税负,但是,也有少量税负增加的企业,主要集中在交通运输业和固定资产融资租赁业。交通运输业作为本次改革的试点行业,出现了整体上税负略有增加,少数企业税负剧减的特殊情况。这主要跟交通运输业自身的特点有关,一方面,企业纳入试点之前购置的运输工具设备等固定资产不能做进项税抵扣,并且购买燃油料和修理修配劳务中很大一部分无法取得增值税进项税额,导致企业进项税额不足,使得整体税负增加。另一方面,交通运输企业的成本中交通运输工具所占比重很大,而交通运输工具的使用周期相对较长,如果企业当期购置交通运输工具就会产生大量的进项税额,出现税负剧减的情况。如果没有购进运输工具,进项税额就会很少,税负较大。所以,交通运输企业的增值税税额的多少会随着购买交通运输工具呈现一定的周期性。此外,“营改增”试点过程中还暴露出一些现行税种设计、收入分配、税收征管方面的问题,我国可以根据实际情况,在今后的改革中逐步解决这些问题,为经济发展创造良好的税收环境。
[Abstract]:The current tax system of value-added tax and business tax has played a certain role in promoting economic development. However, it also leads to double taxation, which to some extent distorts the development of economy. For this reason, domestic scholars generally believe that the scope of VAT collection should be expanded and the existing business tax industries should be gradually included in the scope of VAT collection. On January 1, 2012, Shanghai took the lead in launching the pilot work of changing business tax into value-added tax. On the basis of the successful pilot in Shanghai, from August 1 to the end of 2012, Beijing, Tianjin, Jiangsu, Zhejiang and other 8 provinces (municipalities directly under the Central Government) have been tax reform pilot scope. According to the statistics of the pilot areas, most of the pilot enterprises in the pilot areas have reduced the tax burden, but there are also a small number of enterprises with increased tax burden, mainly concentrated in the transportation industry and the fixed assets financing leasing industry. As the pilot industry of this reform, the transportation industry has seen a slight increase in the overall tax burden and a sharp reduction in the tax burden of a few enterprises. This is mainly related to the characteristics of the transportation industry itself. On the one hand, fixed assets such as transportation equipment purchased by enterprises before the pilot project cannot be deducted from the income tax. And the purchase of fuel materials and repair services in a large part of the value added tax can not be obtained, resulting in a lack of enterprise income tax, so that the overall tax burden increased. On the other hand, transportation means account for a large proportion of the cost of transportation enterprises, and the service cycle of transport vehicles is relatively long. If enterprises purchase transport vehicles in the current period, there will be a large amount of input tax. There was a sharp reduction in the tax burden. If you do not purchase the means of transport, the income tax will be small, tax burden. Therefore, the value added tax of transportation enterprises will show a certain periodicity with the purchase of transport vehicles. In addition, some problems in the design of current tax categories, income distribution, and tax collection and administration have been exposed during the pilot process of "camp reform and increase". China can gradually solve these problems in the future reform according to the actual situation. Create a favorable tax environment for economic development.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F512.1

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