本文選題：營改增　切入點：征管改革　出處：《華僑大學(xué)》2014年碩士論文

【摘要】：增值稅因其稅基廣泛、稅收中性的特點受到世界各國的青睞。在中國，，增值稅是第一大稅種，增值稅收入占我國稅收收入總量的半壁江山。近幾年來，我國的新一輪增值稅改革受到各方關(guān)注�！盃I改增”將帶來連鎖反應(yīng)，深刻影響我國眾多企業(yè)的利潤和稅負，影響我國的財政收入和收入分配制度，進而促使稅務(wù)部門機構(gòu)調(diào)整和稅收征管方式的變革。 本文主要通過分析我國“營改增”對宏觀稅負和財政收入的影響，通過研究“營改增”后中小企業(yè)和相關(guān)行業(yè)、企業(yè)稅負變動情況，以及我國稅務(wù)機構(gòu)現(xiàn)狀和稅收征管模式的變化情況，認為我國“營改增”主要存在包括征稅成本居高不下、稅率結(jié)構(gòu)設(shè)計不夠合理、相關(guān)進項稅額抵扣太少推高稅負等問題。在分析問題的基礎(chǔ)上，通過歐盟部分國家先進經(jīng)驗的研究，認為歐盟增值稅制度體系對各國的協(xié)調(diào)，對郵政通信行業(yè)在納稅地點等的有關(guān)規(guī)定，固定比例制度針對小企業(yè)的制度設(shè)計，以及稅務(wù)機構(gòu)設(shè)置扁平化、稅源分類化管理、自主化辦稅等方面具有先進的經(jīng)驗。 最后，本文在理論研究的基礎(chǔ)上，提出我國政府應(yīng)進一步轉(zhuǎn)變職能，發(fā)揮市場作用，并從規(guī)范增值稅法律體系、保障消費者抵扣權(quán)、合理設(shè)置稅基和稅率、推廣多渠道辦稅和信息化辦稅、管稅四個方面總結(jié)歐盟經(jīng)驗對我國的啟示，對新一輪征管改革的建議是建立扁平化的機構(gòu)組織體系，對稅源實行專業(yè)化的分類管理、優(yōu)化稽查局機構(gòu)設(shè)置等，并對即將進行“營改增”的郵政通信業(yè)進行展望，為我國新時期稅收工作和征管改革提供了參考。
[Abstract]:Value-added tax (VAT) is favored by countries all over the world because of its broad tax base and neutral tax.In China, value-added tax (VAT) is the largest tax category, and the VAT income accounts for half of the total tax revenue in China.In recent years, China's new round of value-added tax reform by all parties concerned."Business reform and increase" will bring about chain reaction, deeply affect the profit and tax burden of many enterprises in our country, affect the financial revenue and income distribution system of our country, and then promote the adjustment of tax department organization and the reform of tax collection and management mode.This paper mainly analyzes the influence of "business reform and increase" on macro tax burden and financial income, and studies the changes of tax burden of small and medium-sized enterprises and related industries after "business reform and increase".As well as the current situation of tax authorities and the changes of tax collection and management mode in China, it is concluded that the main problems of "business reform and increase" in our country include high tax cost, unreasonable design of tax rate structure, too little deduction of income tax amount and too little pushing up tax burden and so on.On the basis of the analysis of the problems, through the study of the advanced experience of some European Union countries, it is considered that the European Union's value-added tax system coordinates various countries, and the relevant provisions of the postal and communications industry in tax payment places, etc.The fixed proportion system has advanced experience in designing the system of small enterprises, setting flat tax institutions, classifying tax sources, and managing taxes independently.Finally, on the basis of theoretical research, this paper puts forward that our government should further change its functions, give play to the role of the market, standardize the legal system of VAT, protect the right of consumer deduction, and set up the tax base and tax rate reasonably.Promoting multi-channel and information-based tax administration, summarizing the enlightenment of EU experience to our country from four aspects of tax management and tax management. The proposal for a new round of tax collection and management reform is to establish a flat organizational system and to implement specialized classified management of tax sources.This paper optimizes the organization setup of inspection bureau, and looks forward to the postal and communication industry which will soon carry out "business transformation and increase", which provides a reference for the tax collection and management reform in the new period of our country.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F815;F812.42

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