安徽

发布时间：2018-05-26 17:53

本文选题：“营改增” + 结构性减税　；参考：《安徽大学》2016年硕士论文

【摘要】：从2012年1月1日起,我国开展了一场轰轰烈烈的税制改革——营业税改成增值税(以下简称为“营改增”)。“营改增”从上海开始试点,之后逐渐扩展到全国,行业由交通运输业、部分现代服务业逐步渗透到其他行业,并于2016年5月营业税全面改成了增值税。“营改增”是一项结构性减税政策,该项改革不仅能够减少重复征税,促进我国税制结构的完善,而且对于我国产业结构调整、产业转型升级和产业融合发展均有重要的促进作用。然而增值税彻底取缔营业税后,增值税的税基更加广泛,税制要素更为复杂,目标更加多元,与该税种应有的中性特征不符,对经济发展可能会产生一些不良效应。本文在分析“营改增”对经济影响的基础上,找出税制非中性表现背后的原因,并提出优化增值税制的建议。本文在前人研究的基础上,通过梳理国内外增值税改革相关文献,形成本文研究框架。首先对“营改增”的税制改革基本理论进行简单阐述。其次,立足安徽省,通过案例模型、定量和定性相结合等方法研究“营改增”可能会对经济、财政以及企业的影响,对“营改增”税制改革过程中存在的税率多样化、地方财政收入减少、企业税负不减反增的问题进行详尽分析。最后,对“营改增”后增值税存在的问题提出优化方案。
[Abstract]:Since January 1, 2012, China has carried out a vigorous tax reform-business tax into value-added tax (hereinafter referred to as "business reform and increase"). The "business reform and increase" began in Shanghai, and then gradually expanded to the whole country. The industry was gradually infiltrated into other industries by transportation and some modern service industries, and in May 2016, the business tax was completely changed into value-added tax. "Business reform and increase" is a structural tax reduction policy. This reform can not only reduce repeated taxation and promote the improvement of China's tax system structure, but also adjust the industrial structure of our country. Industrial transformation and upgrading and industrial integration and development have an important role in promoting. However, after the abolition of business tax, the tax base of VAT is more extensive, the tax elements are more complex, and the target is more diversified, which is inconsistent with the neutral characteristics of the tax, and may have some adverse effects on economic development. Based on the analysis of the influence of "business reform and increase" on the economy, this paper finds out the reasons behind the non-neutral performance of the tax system, and puts forward some suggestions for optimizing the value-added tax system. On the basis of previous studies, this paper forms the framework of this paper by combing relevant literature on VAT reform at home and abroad. First of all, the basic theory of tax system reform is simply expounded. Secondly, based on Anhui Province, through the case model, combining quantitative and qualitative methods to study the possible impact of "business reform" on economy, finance and enterprises, and on the tax rate diversification in the process of "business reform and increase" tax system reform. Local fiscal revenue decreases, the enterprise tax burden does not reduce, but increases the question to carry on the detailed analysis. Finally, the optimization scheme of VAT is put forward.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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