“营改增”政策实施影响及对策研究

发布时间：2018-08-14 10:14

【摘要】：营改增改变了对货物征收增值税、对服务征收营业税的原有方式，将货物和服务全部纳入增值税的应税范围，而服务不再征收营业税，并且降低税率。其目的就是避免重复纳税，可以促使社会经济有良性的循环，有利于企业税负降低，“营改增”政策带有减税的性质。 2012年1月1日，“营改增”在上海开始试点，随之在全国推行，并陆续增加试点行业。“营改增”从上海开始，实施已两年多，在这期间，“营改增”发挥了积极的作用，它为我国社会产品和服务的发展提供了动力和宏观指引，采取积极的财政政策转为稳妥，货币流动性减少，同时对社会产品的生产和服务加大了扶持；它为企业减轻了税收负担，仅2013年一年全国减税达1400亿元；它有利于消除现行税制先天性的不足，解决增值税扣除链条的不完整问题，同时解决营业税存在的重复征税问题；它将催生重建地方主体税种以及地方税收体系的要求；它将催动直接税体系建设的提速；它将催生分税制财政体制的重构。但是伴随着“营改增”的推行脚步，各种问题也陆续出现，企业出现税负不均、行业发展受限的问题；地方政府出现财政压力加剧、前景不明的问题；国税部门出现工作压力、执法风险加大的问题；地税部门出现支撑税种消失、税收减少、干部情绪低落等问题。种种问题的出现，靠市场无法自我调节，需要以政府的力量，，通过政策、法规的形式来解决这些问题。通过公共财政理论的运用，分析问题出现的原因，找出解决问题的方案：针对纳税人的问题，提出存量固定资产抵扣、难以取得的进项按行业平均抵扣、以及合理化税率等解决方案；针对地方政府的问题，提出利用经济杠杆优化产业结构，加强税务机关的参谋作用等解决方案；针对国税机关问题，提出规范执法行为，加强纳税人税法遵从，打击违法行为和赢得地方政府理解支持等解决方案；针对地税部门问题，提出拓展新税源、提高税收质量、加强干部队伍教育及挣脱固有思维等解决方案。本文借鉴了国内学者对“营改增”问题的研究成果，运用公共财政理论进行分析，在此基础上根据“营改增”实施具体情况，总结归纳出“营改增”实施过程中出现的问题，并提出了相应的对策。
[Abstract]:The purpose of business tax reform is to avoid duplicate taxation, to promote a virtuous circle of social economy and to reduce the tax burden of enterprises. The policy of "change to increase" has the nature of reducing taxes.
On January 1, 2012, the "battalion-to-increase" pilot project began in Shanghai, followed by nationwide implementation, and gradually increased the number of pilot industries. "battalion-to-increase" has been implemented in Shanghai for more than two years. During this period, the "battalion-to-increase" has played a positive role, providing a driving force and macro-guidance for the development of China's social products and services, and taking a positive financial position. It has reduced the tax burden for enterprises and reduced the national tax by 140 billion yuan in 2013 alone; it is conducive to eliminating the congenital deficiencies of the current tax system, solving the problem of incomplete value-added tax deduction chain, and solving the business tax deposit. It will speed up the construction of the direct tax system; it will speed up the restructuring of the tax-sharing fiscal system. But with the implementation of the "business-to-increase" policy, various problems have emerged, enterprises have uneven tax burden, and the industry has developed. Limited problems; Local governments have increased financial pressure, uncertain prospects; State tax departments have increased work pressure, law enforcement risks; Local tax departments have appeared to support the disappearance of taxes, tax revenue reduction, cadres depressed and other issues. The emergence of various problems, rely on the market can not self-regulate, the need for government strength, through Through the application of public finance theory, this paper analyzes the causes of the problems and finds out the solutions: to solve the problems of taxpayers, it puts forward some solutions, such as the deduction of stock fixed assets, the deduction of hard-to-obtain items according to industry average, and the rationalization of tax rates, etc. To solve the problems of the state tax authorities, we should standardize law enforcement, strengthen taxpayers'compliance with the tax laws, crack down on illegal acts and win the understanding and support of local governments. The quality of Taxation, strengthening the education of cadres and breaking away from the inherent thinking.
This paper draws lessons from the research results of domestic scholars on the problem of "business-to-increase" and analyzes it with the theory of public finance. On this basis, according to the specific situation of "business-to-increase" implementation, it summarizes the problems in the implementation process of "business-to-increase" and puts forward corresponding countermeasures.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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