發(fā)布時(shí)間：2018-05-07 15:03

  本文選題：增值稅 + 營業(yè)稅�。� 參考：《新疆財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：從1994年開始推行分稅制財(cái)政管理體制改革以來，我國逐漸形成了以流轉(zhuǎn)稅和所得稅為主的雙主體稅制體系。同時(shí)，作為流轉(zhuǎn)稅主體稅種的增值稅，成為我國第一大稅種。它在提高“兩個(gè)比重”、增強(qiáng)中央政府的宏觀調(diào)控能力方面發(fā)揮了重要作用。我國于2009年起正式開始實(shí)施的增值稅由生產(chǎn)型轉(zhuǎn)為消費(fèi)型的改革，允許增值稅納稅人抵扣外購的固定資產(chǎn)，使企業(yè)稅負(fù)得以減輕，促進(jìn)了社會(huì)專業(yè)化分工和三次產(chǎn)業(yè)的融合。但是，增值稅與營業(yè)稅并存的格局，存在著諸多弊端，使得增值稅的轉(zhuǎn)型改革不徹底，影響了增值稅制度的優(yōu)化和發(fā)展。因而，進(jìn)行營業(yè)稅改征增值稅的改革，是推進(jìn)稅制改革，促進(jìn)國民經(jīng)濟(jì)持續(xù)、快速、健康發(fā)展的必由之路，而這種改革會(huì)對(duì)財(cái)力分配，，尤其是地方政府的財(cái)力分配產(chǎn)生重大影響，使得重構(gòu)財(cái)力分配格局進(jìn)而保證地方政府的財(cái)力成為改革順利推進(jìn)的關(guān)鍵。 本文以財(cái)政分權(quán)理論、最優(yōu)稅制理論為基礎(chǔ)，首先分析了中央和地方財(cái)力分配的現(xiàn)狀。接著，以2007年投入產(chǎn)出表為基礎(chǔ)，對(duì)營改增對(duì)行業(yè)稅負(fù)和財(cái)力分配的影響進(jìn)行了模擬估算，得出工業(yè)行業(yè)稅負(fù)普遍下降、服務(wù)業(yè)行業(yè)稅負(fù)有升有降、服務(wù)業(yè)行業(yè)稅收收入減少的結(jié)論；同時(shí)，以2011年的相關(guān)數(shù)據(jù)為基礎(chǔ)，重新測(cè)算全國各地區(qū)在營改增后對(duì)增值稅的分享比例。最后，在財(cái)力與事權(quán)相匹配的原則下，借鑒國際經(jīng)驗(yàn)，為財(cái)力分配格局的調(diào)整提出對(duì)策建議：正確認(rèn)識(shí)營改增對(duì)財(cái)力分配和經(jīng)濟(jì)發(fā)展方式轉(zhuǎn)變的影響；強(qiáng)化中央政府的事權(quán)，明確中央和地方政府的支出責(zé)任；建立以財(cái)產(chǎn)稅和資源稅為主體的地方稅收體系；以營改增為契機(jī)，進(jìn)一步完善分稅制。
[Abstract]:Since the implementation of the reform of the financial management system of the tax sharing system in 1994, China has gradually formed a two-subject tax system with turnover tax and income tax as the main body. At the same time, as the main tax type of turnover tax, VAT has become the largest tax category in China. It has played an important role in raising the "two proportions" and enhancing the central government's macro-control capacity. Since 2009, the reform of value-added tax (VAT), which began to be implemented in China, has changed from production type to consumption type, allowing VAT taxpayers to deduct purchased fixed assets, so that the tax burden of enterprises can be lightened, and the division of labor in society and the integration of three industries have been promoted. However, there are many drawbacks in the coexistence of VAT and business tax, which make the transformation of VAT incomplete and affect the optimization and development of VAT system. Therefore, the reform of business tax and value-added tax is the only way to promote the reform of the tax system and promote the sustained, rapid and healthy development of the national economy, and this kind of reform will distribute the financial resources. Especially, the distribution of local governments' financial resources has a great influence, which makes the reconstruction of the financial resources distribution pattern and the guarantee of local governments' financial resources become the key to the smooth progress of the reform. Based on the theory of fiscal decentralization and optimal tax system, this paper first analyzes the present situation of the distribution of central and local financial resources. Then, based on the input-output table in 2007, the paper simulates and estimates the impact of the increase of camp reform on the tax burden and the distribution of financial resources of the industry, and concludes that the tax burden of the industrial sector generally decreases, while the tax burden of the service industry rises and goes down. At the same time, based on the relevant data of 2011, the paper recalculates the share of VAT in different regions of the country after the increase of camp. Finally, under the principle of matching financial resources with administrative powers and drawing lessons from international experience, the paper puts forward countermeasures and suggestions for the adjustment of financial resources distribution pattern: correctly understanding the influence of financial resources distribution and transformation of economic development mode, strengthening the power of the central government. Make clear the responsibility of the central and local governments, establish the local tax system with property tax and resource tax as the main body, and take the opportunity of business reform and increase as the opportunity to further improve the tax distribution system.
【學(xué)位授予單位】：新疆財(cái)經(jīng)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;F812.45

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本文編號(hào)：1857389