我国营业税改征增值税的法律问题研究

发布时间：2018-03-24 03:05

本文选题：增值税　切入点：营业税　出处：《宁夏大学》2014年硕士论文

【摘要】：自古以来,税收都在国家的政治经济生活中发挥着至关重要的作用,影响着每一个国民的生活,而且,随着社会经济生活的不停变化,一国的税收也必须随之进行调整,以适应国家政治经济的需要。为适应社会主义市场经济的发展需要,我国在1994年实行了税制改革,建立了增值税与营业税并存的流转税格局。但是经过近二十年的发展,中国的经济与社会环境已经发生巨大变化,增值税与营业税并存的格局因其所致的重复征税、监管障碍等问题已经不能适应现实需要,因此,营业税改征增值税是中国经济社会发展的必然选择,也是中国税制发展的必然历史趋势。有税收就必然有税收法制,因为税收法制是一国税收体制良性运作的基本支撑,法律的“效率”、“公平”等原则也是税收体制正确运行的价值引导。因此,税收效率与税收公平也必然地成为税法的基本原则。本文从我国现行的增值税与营业税并存格局所引发的税收效率与税收公平缺失角度分析了营业税改征增值税的重要价值,同时又从税法的收成要素角度分析了营业税改征增值税所存在的制度障碍。确实,良好的税收法制是良好的税收运行体制的保障,这已经被古今中外的税法发展史所证明,但是遗憾的是,我国的税收法制远远跟不上税收的发展步伐,尤其是增值税法律制度。迄今为止,我国还没有一部统一的《增值税法》,关于增值税的最高层次规范性文件只是国务院的《增值税管理条例》,而且其规定也比较粗糙、原则,也缺乏完整性。在实现营业税改征增值税后,增值税的覆盖面将大幅度扩大,增值税的监管也将更趋复杂,现行的增值税法制远远不能满足现实的需要,因此,增值税法律制度的完善势在必行。本文在介绍域外增值税法制建设的成功经验的基础上,从制定增值税基本法、完善增值税基本制度、完善增值税监管法律制度等多角度,对营业税改征增值税后我国增值税法律制度的建设提供了可供参考的路径选择。
[Abstract]:Since ancient times, the tax in the national political and economic life plays a vital role in affecting every citizen's life, but, with the changing of social and economic life, the national tax must be adjusted to adapt to the national political and economic needs. In order to meet the needs of the development of socialist market economy the implementation of China's tax reform in 1994, the establishment of the value-added tax and business tax tax coexist pattern. But after nearly twenty years of development, economic and social environment has undergone tremendous changes in the China, VAT and business tax coexist due to the problems caused by repeated taxation, regulatory barriers cannot meet the needs of the reality, therefore, the business tax VAT is the inevitable choice of Chinese economic and social development, the inevitable trend of history is China tax development.
The tax will inevitably have the law of tax, because the tax law is the basic support tax system benign operation, the law of "efficiency", "fair" principle is the tax system to the correct operation of value guide. Therefore, tax efficiency and tax fairness also inevitably become the basic principles of tax law. This paper from China's current the value added tax and business tax. Tax efficiency and fair tax revenue loss caused by the angle of pattern analysis of the important value of business tax VAT, and from the point of harvest the elements of tax law system of the obstacle of the business tax VAT exists.
Indeed, a good tax legal system is a good tax system security, which has been proved by the history of the development of the tax law at all times and in all countries, but unfortunately, the pace of development of China's legal system of tax than the tax, especially value-added tax law. So far, China is still not a unified. The value added tax ", the highest level of normative documents on value-added tax is the State Council" value-added tax management Ordinance, but its provisions are relatively rough, in principle, also lack of integrity. In the implementation of the business tax VAT, VAT coverage will greatly expand the value-added tax supervision will be more complex, the current tax legal system can not meet the real needs, therefore, to improve the tax legal system is imperative. Based on the successful experience of the foreign legal system of value-added tax on the value-added tax system from the basic law We should improve the basic system of VAT and improve the legal system of VAT supervision, etc., and provide a reference path for the construction of VAT legal system in China after the transformation of business tax into VAT.

【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22

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