發(fā)布時(shí)間：2018-05-29 18:11

  本文選題：金融業(yè) + 營業(yè)稅��； 參考：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文

【摘要】：金融業(yè)在我國經(jīng)濟(jì)發(fā)展中發(fā)揮著重要作用，目前我國對其征收的是營業(yè)稅。與增值稅相比，營業(yè)稅弊端較多，嚴(yán)重影響到金融業(yè)及相關(guān)行業(yè)的發(fā)展。另外，我國當(dāng)下的國情是“十二五”期間增值稅“擴(kuò)圍”已成定局，那么金融業(yè)營業(yè)稅改征增值稅也是我國金融業(yè)發(fā)展的必然要求，是其流轉(zhuǎn)稅制改革的必然趨勢。 基于上述背景，研究我國金融業(yè)營業(yè)稅改征增值稅具有重大意義。本文以最優(yōu)商品稅理論和增值稅理論為研究的理論基礎(chǔ)，采用文獻(xiàn)分析法、規(guī)范分析法、比較分析法，從以下幾個(gè)方面進(jìn)行研究。 首先，闡述金融業(yè)營業(yè)稅改征增值稅的研究現(xiàn)狀，目前學(xué)術(shù)界在該領(lǐng)域進(jìn)行了多角度的研究分析，論文從三個(gè)方面綜述該問題的研究成果。其次，分析金融業(yè)營業(yè)稅改征增值稅的必要性，詳細(xì)分析營業(yè)稅的三大弊端：重復(fù)征稅嚴(yán)重、兩稅并行破壞增值稅鏈條的完整性、不能實(shí)現(xiàn)徹底的出口退稅。營業(yè)稅的弊端、增值稅的優(yōu)勢及營業(yè)稅改正增值稅的國際趨勢，表明營業(yè)稅改征增值稅是我國金融業(yè)流轉(zhuǎn)稅制的改革方向。具體表現(xiàn)在，營業(yè)稅是全額流轉(zhuǎn)稅、對營業(yè)額全額征稅，且不允許扣除購進(jìn)的已納營業(yè)稅項(xiàng)目所承擔(dān)的營業(yè)稅，造成了營業(yè)稅重復(fù)征稅問題；營業(yè)稅、增值稅兩稅并行，不僅導(dǎo)致了部分企業(yè)的增值稅進(jìn)項(xiàng)稅抵扣難題、破壞增值稅的抵扣鏈條的完整性，也增加了稅收征管難度；營業(yè)稅不能實(shí)現(xiàn)徹底的出口退稅，不利于我國金融服務(wù)、金融產(chǎn)品的出口，削弱了我國金融業(yè)的國際競爭力。再次，，針對金融業(yè)營業(yè)稅改征增值稅，在維持金融業(yè)稅收負(fù)擔(dān)基本保持不變條件下遵循設(shè)計(jì)原則提出相關(guān)的方案設(shè)計(jì)，包括納稅人的設(shè)計(jì)、納稅范圍的設(shè)計(jì)、計(jì)稅依據(jù)的設(shè)計(jì)、稅率的設(shè)計(jì)及其他稅收要素的設(shè)計(jì)。 不管是從行業(yè)發(fā)展角度分析，還是我國經(jīng)濟(jì)發(fā)展角度分析，金融業(yè)都很有必要實(shí)現(xiàn)增值稅替代營業(yè)稅的改革。然而，是改革就會有阻力，而且金融業(yè)行業(yè)特殊，對于我國經(jīng)濟(jì)有牽一發(fā)而動全身的影響，因此金融業(yè)開設(shè)增值稅可能會面臨更大的挑戰(zhàn)。在對金融業(yè)實(shí)施營業(yè)稅改征增值稅時(shí)要認(rèn)真借鑒其他行業(yè)營業(yè)稅改征增值稅的成功經(jīng)驗(yàn)，并學(xué)習(xí)國際上金融業(yè)征收增值稅的成功案例。除此之外，還要認(rèn)真處理改革導(dǎo)致的地方財(cái)政收入問題、增值稅征管權(quán)限問題。
[Abstract]:Financial industry plays an important role in the economic development of our country. Compared with VAT, business tax has many disadvantages, which seriously affects the development of financial industry and related industries. In addition, the current situation of our country is that during the twelfth five-year plan, VAT "expansion" has become a certain situation, so it is the inevitable requirement of the development of our financial industry to change the business tax of the financial industry to the VAT, and is the inevitable trend of the reform of the circulation tax system. Based on the above background, it is of great significance to study the change of China's financial industry business tax to value added tax (VAT). Based on the theory of optimal commodity tax and the theory of value-added tax, this paper adopts the literature analysis method, the normative analysis method and the comparative analysis method to study from the following aspects. First of all, the paper describes the current situation of the financial industry business tax change to value-added tax, the current academic field in this field of multi-angle research and analysis, the paper from three aspects to summarize the research results of this issue. Secondly, this paper analyzes the necessity of changing the business tax into the value-added tax, and analyzes in detail the three disadvantages of the business tax: the serious repeated taxation, the destruction of the integrity of the value-added tax chain by the two taxes simultaneously, and the failure to realize the complete export tax rebate. The malpractice of business tax, the advantages of VAT and the international trend of VAT correction indicate that it is the reform direction of the circulation tax system of financial industry in China to change business tax to VAT. Specifically, the business tax is the full turnover tax, which taxes the turnover in full, and does not allow deduction of the business tax borne by the items already paid in the business tax, resulting in the problem of double taxation of the business tax; the two taxes of the business tax and the value-added tax are in parallel. This has not only led to the problem of VAT entry tax deduction in some enterprises, destroyed the integrity of the VAT deduction chain, but also increased the difficulty of tax collection and administration; the business tax cannot achieve a thorough export tax rebate, which is not conducive to our financial services. The export of financial products has weakened the international competitiveness of our financial industry. Thirdly, according to the finance industry business tax to levy value-added tax, under the condition that the financial industry tax burden remains basically unchanged, the paper puts forward the relevant scheme design, including the design of taxpayers, the design of tax range, and the design of tax basis. Design of tax rates and other tax elements. Whether from the angle of industry development or our country's economic development, it is necessary to realize the reform of value-added tax (VAT) instead of business tax. However, there will be resistance to reform, and the industry of financial industry is special, which has an impact on the economy of our country. Therefore, the financial industry may face a greater challenge when it comes to the introduction of value-added tax (VAT). It is necessary to draw lessons from the successful experience of other industries in changing business tax to VAT and learn from the successful cases of VAT collection in the international financial industry when the business tax is changed to value added tax (VAT) for the financial industry. In addition, we must seriously deal with the reform of local fiscal revenue, value-added tax authority.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832;F812.42

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 閆肅;中國金融業(yè)稅收政策研究[D];財(cái)政部財(cái)政科學(xué)研究所;2012年

本文編號：1951898