本文關(guān)鍵詞： “擴(kuò)圍”改革 雙元增值稅 勞務(wù)增值稅 投入產(chǎn)出 行業(yè)核算賬戶法 稅收管理　出處：《中國科學(xué)技術(shù)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：2012年我國在上海地區(qū)選擇了交通運(yùn)輸業(yè)和部分現(xiàn)代服務(wù)業(yè)開始增值稅“擴(kuò)圍”試點(diǎn)改革,并于2013年8月陸續(xù)擴(kuò)大改革試點(diǎn)地區(qū)和試點(diǎn)行業(yè)。增值稅“擴(kuò)圍”意味著營(yíng)業(yè)稅的消失,地方政府因此缺失主體稅種,大幅度減少主體稅種收入；地稅局的職能范圍會(huì)縮減,稅務(wù)機(jī)構(gòu)職責(zé)權(quán)限減小。因此,增值稅“擴(kuò)圍”改革后如何構(gòu)建地方的主體稅種、維持地方政府的主體稅種收入,以及劃分新的地稅局機(jī)構(gòu)職能等成為亟待解決的問題。在這種背景下探討“擴(kuò)圍”改革之后的增值稅及征管方式、以及該方式下中央與地方對(duì)增值稅收入的分享比例問題,對(duì)解決改革面臨的突出性問題和完善增值稅制度具有現(xiàn)實(shí)意義。 通過文獻(xiàn)研究,借鑒國外雙元增值稅的經(jīng)驗(yàn)教訓(xùn),總結(jié)分析對(duì)我國引入雙元增值稅的啟示,結(jié)合國內(nèi)國情提出我國的貨物和勞務(wù)雙元增值稅,并以算例形式論證其征管方式能夠在健全的稅收清算和發(fā)票管理體系下有效運(yùn)行,根據(jù)2007年的投入產(chǎn)出表,對(duì)我國135個(gè)行業(yè)進(jìn)行統(tǒng)計(jì)分析,運(yùn)用行業(yè)核算賬戶法估算各個(gè)行業(yè)的增值稅稅基及稅收收入,測(cè)算出改革后中央與地方政府對(duì)增值稅收入的分享比例。 本文的研究結(jié)果表明：在目的地原則下,如以維持現(xiàn)行的財(cái)政體制為前提,輔以健全的增值稅稅收清算和發(fā)票管理系統(tǒng),在我國引入分屬中央和地方政府的貨物和勞務(wù)雙元增值稅,由國稅局和地稅局分別征收,并對(duì)國內(nèi)增值稅按68%：32%的比例在兩級(jí)政府間進(jìn)行分配,可以解決增值稅改革面臨的地方政府主體稅種缺失、財(cái)政收入大幅減少、財(cái)政的自給能力降低,以及地稅局征收管理職責(zé)權(quán)限縮小等一系列的實(shí)際問題。
[Abstract]:In 2012, China chose the transportation industry and some modern service industries in Shanghai to start the VAT "Envelopment expansion" pilot reform. In August 2013, the reform of the pilot areas and the pilot industries was gradually expanded. The VAT "expansion" means the disappearance of the business tax, so the local government lacks the main tax category and greatly reduces the income of the main tax; The scope of the functions of the local tax bureau will be reduced, and the duties and powers of the tax authorities will be reduced. Therefore, how to construct the main tax categories of the local government and maintain the main tax revenue of the local government after the reform of VAT "expanding the perimeter". It is urgent to solve the problem of dividing the functions of the new local tax bureau. Under this background, this paper probes into the VAT and the way of collection and management after the reform of "expanding the environs". It is of practical significance to solve the outstanding problems faced by the reform and to perfect the VAT system. Through the literature research, draw lessons from the experience and lessons of foreign dual value-added tax, summarize and analyze the inspiration of introducing dual value-added tax to our country, and put forward the dual value-added tax of goods and services in our country combined with the domestic conditions. It is proved by example that its collection and management can operate effectively under a sound tax clearing and invoice management system. According to the input-output table of 2007, the statistical analysis of 135 industries in China is carried out. This paper estimates the VAT tax base and tax revenue by using the trade accounting account method, and calculates the share ratio of the VAT revenue between the central and local governments after the reform. The results show that: under the principle of destination, such as maintaining the current financial system as the premise, supplemented by a sound VAT tax clearing and invoice management system. The introduction of dualistic value-added tax on goods and services belonging to the central and local governments in our country is collected by the State Revenue Bureau and the Local tax Bureau respectively, and the domestic value-added tax is distributed between the two levels of government according to the ratio of 68: 32%. It can solve a series of practical problems, such as the absence of local government's main tax, the reduction of fiscal revenue, the decrease of fiscal self-sufficiency, and the reduction of local tax bureau's authority to collect and manage duties.
【學(xué)位授予單位】：中國科學(xué)技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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