我国增值税“扩围”改革的经济影响分析

发布时间：2018-05-30 13:56

本文选题：增值税 + 营业税　；参考：《天津财经大学》2014年硕士论文

【摘要】：短短几十年增值税制度在全世界普遍推行,增值税改革已成为世界性税制改革的潮流。覆盖商品和劳务的生产、流通的各个环节是世界增值税改革的趋势,也是我国增值税改革的方向。本文以我国增值税“扩围”改革为研究对象,从国际国内背景入手,以税收公平原则和税收中性理论作为理论基础,采用对比分析法和理论分析法分析了我国增值税推行“扩围”改革的必要性,增值税“扩围”改革不仅是顺应世界增值税制改革趋势的客观要求,同时也是解决由于我国增值税转型不彻底而带来的各种问题的必然选择。增值税“扩围”改革对于解决我国营业税和增值税两税并存导致严重的重复征税问题,促进我国以服务业为主的第三产业的发展,实现我国经济转型有重大意义。本文立足于上海市两年来的增值税“扩围”改革实践,主要采用定量与定性和理论与实际相结合的方法,从税收收入、产业结构、行业税负、地方财政收入等方面分析了增值税“扩围”改革的经济影响,同时对我国增值税“扩围”改革过程中暴露的财政体制、税率设置、一般纳税人等方面的问题进行了分析,并且借鉴国外增值税改革的经验,针对这些问题提出了几点建议。本文认为,增值税“扩围”改革的结构性减税效果是比较明显的,有利于降低企业税负,刺激投资,增强企业活力,促进经济增长,但是短期内税收的减少也给我国财政带来了较大压力,在不改变目前财税体制下,对地方财政收入会带来巨大冲击。其次,此次改革为我国第三产业的发展扫除了税收制度方面的障碍,有效地促进了我国产业结构优化升级,对于拉动我国经济增长有重要作用。
[Abstract]:The VAT system has been widely carried out all over the world for just a few decades, and the VAT reform has become the trend of the worldwide tax system reform. Covering the production and circulation of goods and services is the trend of VAT reform in the world and the direction of VAT reform in China. This paper takes the reform of value-added tax as the research object, starting from the international and domestic background, taking the principle of tax fairness and the theory of tax neutrality as the theoretical basis. This paper analyzes the necessity of carrying out the reform of VAT in China by means of comparative analysis and theoretical analysis. The reform of VAT not only conforms to the trend of the reform of value-added tax system in the world, but also meets the objective requirements of the reform of value-added tax system in the world. At the same time, it is the inevitable choice to solve all kinds of problems caused by the incomplete transformation of VAT in our country. The reform of value-added tax (VAT) is of great significance to solve the problem of repeated taxation caused by the coexistence of business tax and value-added tax, to promote the development of the tertiary industry, which is based on the service industry, and to realize the economic transformation of our country. Based on the reform practice of VAT in Shanghai in the past two years, this paper mainly adopts the methods of quantitative and qualitative analysis and combination of theory and practice, from the aspects of tax revenue, industrial structure and industry tax burden. This paper analyzes the economic impact of the reform of VAT "expanding" from the aspects of local fiscal revenue, and analyzes the problems of fiscal system, tax rate setting, general taxpayer and so on, which are exposed in the process of VAT "Envelope expansion" reform in China. And draw lessons from the experience of foreign value-added tax reform, put forward some suggestions to these problems. This paper holds that the structural tax reduction effect of the VAT "widening" reform is quite obvious, which is conducive to reducing the tax burden of enterprises, stimulating investment, enhancing the vitality of enterprises, and promoting economic growth. However, the reduction of tax revenue in the short term has also brought great pressure to our country's finance. Without changing the current fiscal and taxation system, it will bring a huge impact on the local fiscal revenue. Secondly, this reform has cleared the barrier of tax system for the development of the tertiary industry of our country, effectively promoted the optimization and upgrade of the industrial structure of our country, and played an important role in stimulating the economic growth of our country.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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