本文關(guān)鍵詞： 營改增 經(jīng)濟(jì)增長 宏觀稅負(fù) 稅收彈性　出處：《廣東外語外貿(mào)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：營業(yè)稅改征增值稅（以下簡稱營改增）是適應(yīng)新時(shí)期轉(zhuǎn)變經(jīng)濟(jì)增長方式、調(diào)整經(jīng)濟(jì)結(jié)構(gòu)的稅收改革政策。營改增的目的，主要是為了進(jìn)一步解決貨物和勞務(wù)稅制體系中的重復(fù)征稅問題，完善稅收制度。具體來說，就是通過試點(diǎn)，，逐步把目前營業(yè)稅的征收對象改為征增值稅，以消除重復(fù)征稅和優(yōu)化增值稅制，最終目標(biāo)是通過采取結(jié)構(gòu)性減稅政策措施來優(yōu)化稅制結(jié)構(gòu)和減輕部分行業(yè)稅收負(fù)擔(dān)，促進(jìn)經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變和經(jīng)濟(jì)結(jié)構(gòu)的調(diào)整。 實(shí)施營改增，在消除重復(fù)征稅現(xiàn)象、減輕稅收負(fù)擔(dān)、完善與優(yōu)化稅收體制結(jié)構(gòu)等方面具有深遠(yuǎn)的影響，同時(shí)，對于深化產(chǎn)業(yè)分工、調(diào)節(jié)產(chǎn)業(yè)結(jié)構(gòu)、推動產(chǎn)業(yè)升級、轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式具有重要的現(xiàn)實(shí)意義。本文首先整理了相關(guān)理論與研究，并在此基礎(chǔ)上系統(tǒng)地總結(jié)、分析營改增的經(jīng)濟(jì)效應(yīng)；然后，對目前改革所的進(jìn)展與整體效果做了辯證的分析，相關(guān)結(jié)論主要是基于對上海試點(diǎn)前后宏觀稅負(fù)、稅收彈性、稅收收入構(gòu)成及出口退稅力度的變化情況的分析；最后，在以上討論與分析的基礎(chǔ)上，對營改增的實(shí)施提出相關(guān)建議。
[Abstract]:Business tax VAT (hereinafter referred to as replacing business tax with value-added tax(VAT)) is to adapt to the new period of transformation of economic growth mode, the reform of the tax policy to adjust the economic structure. The purpose of replacing business tax with value-added tax(VAT), mainly in order to solve the problem of double taxation of goods and services tax system, improve the tax system. Specifically, it is through the pilot, and gradually put the current business tax levied for VAT, to eliminate double taxation and optimize the value-added tax system, the ultimate goal is to adopt structural tax reduction policies and measures to optimize the tax structure and reduce the tax burden in some industries, promote the transformation of economic development mode and the adjustment of economic structure.
The implementation of replacing business tax with value-added tax(VAT), to eliminate the phenomenon of double taxation, reduce the tax burden, have a profound effect, improvement and optimization of tax system structure. At the same time, to deepen the industrial division, adjusting the industrial structure, promote industrial upgrading, has the important practical significance to change the mode of economic development. In this paper, the relevant theory and research, and based on the systematic summary and analysis of economic effect of replacing business tax with value-added tax(VAT); then, the reform progress and the overall effect of the dialectical analysis, the conclusion of Shanghai is the main and pilot based on macro tax burden, tax elasticity, analysis of changes in tax revenue and the export tax rebates; finally, based on the the above discussion and analysis, for replacing business tax with value-added tax(VAT) implementation and puts forward relevant suggestions.

【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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