营业税改征增值税试点的影响及效应分析
发布时间：2018-09-02 08:22
【摘要】：中国自1994年施行对货物和劳务分别征收增值税和营业税制度以来,在促进社会主义市场经济发展等方面发挥了重要的作用。但随着社会分工日益细化,这种两税并行的税制结构,由于税额不能相互抵扣,重复征税等弊端日益显现,已不利于经济结构调整和现代服务业发展。 当前,我国的经济社会发展正处在关键时期,既是一个”黄金发展期”,也是一个“矛盾凸显期”和“利益调整期”。中央“十二五”规划《建议》明确提出,要扩大增值税征收范围,相应调减营业税等税收政策,完善有利于产业结构升级和服务业发展的税收政策。 税收制度有着牵一发而动全身的作用,税收制度改革是加快形成有利于经济社会发展的重要突破口。服务业实行营业税改征增值税(简称营改增),将从制度上解决货物与劳务税制不统一、重复征税等问题,不仅有效减轻制造业企业的税收负担,也为现代服务业企业打通、延伸和拉长了增值税的抵扣链条,有效促进社会专业化分工的进一步细化,更好的让第二、第三产业形成良性互动循环,而带动经济平稳快速发展。 在论文中笔者将详细介绍营改增试点改革成效和凸显的问题,重点将论述营改增改革对经济发展、企业发展、税制改革和政府间财政分配的影响。分析表明,营改增是当前中国税制改革的必经之路,也是社会经济发展的必然产物,我国能否抓住机遇,实现社会经济跨越式发展,关键在于能否深化改革。 总之,笔者希望通过本文能使读者对我国营改增试点改革有一个清晰化、系统化的认识,也希望研究结果能对营改增改革在我国平稳推进有所裨益。
[Abstract]:China has played an important role in promoting the development of socialist market economy since the implementation of the value-added tax and business tax system on goods and services in 1994. However, as the social division of labor is becoming more and more detailed, the parallel tax structure of the two taxes has become more and more obvious because the tax amount cannot be deducted from each other and the repeated taxation has become increasingly apparent, which is not conducive to the adjustment of economic structure and the development of modern service industry. At present, China's economic and social development is in a critical period, which is not only a "golden development period", but also a "contradiction highlight period" and "interest adjustment period". The "Twelfth Five-Year Plan" of the CPC Central Committee clearly proposed that the scope of VAT should be expanded, the sales tax and other tax policies should be adjusted accordingly, and the tax policies conducive to the upgrading of the industrial structure and the development of the service industry should be perfected. The reform of tax system is an important breakthrough to accelerate the formation of economic and social development. The implementation of business tax and value-added tax (VAT for short) in the service industry will solve the problems of inconsistent taxation of goods and services, repeated taxation, etc., which not only effectively lightens the tax burden on manufacturing enterprises, but also opens the way for modern service enterprises. Extension and extension of the value-added tax deduction chain, effectively promote the further refinement of social specialization, better let the second, tertiary industry to form a virtuous interactive cycle, and drive the rapid and stable development of the economy. In this paper, the author will introduce in detail the effect and prominent problems of the pilot reform of camp reform, focusing on the impact of the reform on economic development, enterprise development, tax system reform and intergovernmental financial distribution. The analysis shows that business reform is the only way of China's tax system reform, and it is also the inevitable outcome of social economic development. Whether China can seize the opportunity and realize the leap-forward development of social economy depends on whether we can deepen the reform. In a word, the author hopes that through this article, readers can have a clear and systematic understanding of the pilot reform of camp reform in China, and also hope that the research results will benefit the smooth progress of the reform of camp reform in China.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2218802
[Abstract]:China has played an important role in promoting the development of socialist market economy since the implementation of the value-added tax and business tax system on goods and services in 1994. However, as the social division of labor is becoming more and more detailed, the parallel tax structure of the two taxes has become more and more obvious because the tax amount cannot be deducted from each other and the repeated taxation has become increasingly apparent, which is not conducive to the adjustment of economic structure and the development of modern service industry. At present, China's economic and social development is in a critical period, which is not only a "golden development period", but also a "contradiction highlight period" and "interest adjustment period". The "Twelfth Five-Year Plan" of the CPC Central Committee clearly proposed that the scope of VAT should be expanded, the sales tax and other tax policies should be adjusted accordingly, and the tax policies conducive to the upgrading of the industrial structure and the development of the service industry should be perfected. The reform of tax system is an important breakthrough to accelerate the formation of economic and social development. The implementation of business tax and value-added tax (VAT for short) in the service industry will solve the problems of inconsistent taxation of goods and services, repeated taxation, etc., which not only effectively lightens the tax burden on manufacturing enterprises, but also opens the way for modern service enterprises. Extension and extension of the value-added tax deduction chain, effectively promote the further refinement of social specialization, better let the second, tertiary industry to form a virtuous interactive cycle, and drive the rapid and stable development of the economy. In this paper, the author will introduce in detail the effect and prominent problems of the pilot reform of camp reform, focusing on the impact of the reform on economic development, enterprise development, tax system reform and intergovernmental financial distribution. The analysis shows that business reform is the only way of China's tax system reform, and it is also the inevitable outcome of social economic development. Whether China can seize the opportunity and realize the leap-forward development of social economy depends on whether we can deepen the reform. In a word, the author hopes that through this article, readers can have a clear and systematic understanding of the pilot reform of camp reform in China, and also hope that the research results will benefit the smooth progress of the reform of camp reform in China.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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