论我国营业税制改革

发布时间：2018-04-17 04:21

本文选题：营业税 + 增值税　；参考：《上海大学》2015年硕士论文

【摘要】：本文是当前我国推进营业税制改革的大背景下进行写作的,在写作过程中通过对企业进行实地调查,综合运用文献资料法、调查法、个案法、经验总结法这几种方法。通过对当前我国营业税制改革的背景的具体介绍,具体分析了我国现行营业税制所存在的具体问题,并且通过具体分析以上海为代表的营业税改革试点地区的情况,同时分析国外营业税制改革进行对比发现自身所存在的不足的基础上,阐述了进行营业税制改革的必要性及其意义,并且对存在的问题笔者提出了自己的改进措施。本文以我国当前在全国全面开始试点的营业税改增值税所存在的具体问题为根据,根据实际的试点内容以及对试点地区和行业运行的结果分析,发现在推进营业税制改革所遇到的问题。在文章写作过程中,通过与外国营业税制改革进行比较,通过比较发现中外在营业税制改革所存在的差异,发现当前我国营业税制改革所存在的不足,通过甄选适合我国当前国情的方案以求自用。最后,对我国营业税制改革提出笔者的改革建议,寻找适合我国营业税制改革方法,旨在通过所提出的解决措施可以解决营业税制改革过程中所遇到的实际问题。通过阐述我国营业税制改革的实际情况,同时与外国的营业税制改革的比较分析,根据我国的具体实情,创新性的提出了在立法层面完善以及纳税过程中抵扣权法律意识方面加强的建议,在推进我国营业税制改革中所提出的建议中,不再仅仅局限在税收体制内进行改革,提出了对财税体制改革的想法,力求从微观到宏观对我国营业税制改革提出全面的建议。
[Abstract]:This paper is written under the background of pushing forward the reform of the business tax system in our country. In the process of writing, the methods of field investigation, comprehensive use of literature, investigation, case and experience summing up are adopted in the process of writing.By introducing the background of the current business tax system reform in China, this paper analyzes the specific problems existing in the current business tax system in China, and analyzes the situation in the pilot area of business tax reform represented by Shanghai.At the same time, the necessity and significance of the reform of business tax system are expounded on the basis of comparing and finding out the shortcomings of foreign business tax system reform, and the author puts forward his own improvement measures to the existing problems.This article is based on the concrete problems existing in the business tax reform of value-added tax, which has started to be piloted in the whole country, according to the actual pilot contents and the results of the operation of the pilot areas and industries.Found in the business tax system reform encountered problems.In the process of writing, by comparing with the foreign business tax system reform, the author finds out the differences between China and foreign countries in the business tax system reform, and finds out the shortcomings of the current business tax system reform in China.Through the selection of suitable for China's current situation of the program for their own use.Finally, the author puts forward some suggestions on the reform of our country's business tax system, and looks for a suitable method for the reform of our country's business tax system, in order to solve the practical problems encountered in the course of the reform of the business tax system through the solutions put forward.Through expounding the actual situation of our country's business tax system reform, at the same time comparing and analyzing the business tax system reform with foreign countries, according to the concrete situation of our country,Innovative suggestions are put forward to improve the legislation level and strengthen the legal consciousness of deductible right in the course of tax payment. In the course of promoting the reform of our country's business tax system, it is no longer confined to the reform of the tax system.This paper puts forward the idea of reforming the fiscal and taxation system and tries to put forward comprehensive suggestions on the reform of our country's business tax system from micro to macro.
【学位授予单位】：上海大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

【参考文献】