本文選題：營業(yè)稅 + 增值稅�。� 參考：《西南財經(jīng)大學》2014年碩士論文

【摘要】：1994年分稅制以來,我國在流轉(zhuǎn)稅體系中設置了增值稅和營業(yè)稅兩個一般流轉(zhuǎn)稅種。隨著經(jīng)濟的發(fā)展,社會職能分工的變遷,營業(yè)稅內(nèi)部以及兩稅交疊部分均存在嚴重的重復征稅現(xiàn)象,一定程度阻礙了當下促進經(jīng)濟結構優(yōu)化升級、實現(xiàn)平穩(wěn)可持續(xù)發(fā)展的進程。 營業(yè)稅改征增值稅是“十二五”規(guī)劃中的重要改革,也是結構性減稅政策的重頭戲�！盃I改增”旨在消除重復征稅,完善增值稅抵扣鏈條,從而減輕企業(yè)稅負,推動經(jīng)濟結構調(diào)整,促進第三產(chǎn)業(yè)特別是現(xiàn)代服務業(yè)的發(fā)展。2012年1月1日,“營改增”在上�！�1+6”行業(yè)試點,從2014年1月開始,“營改增”已經(jīng)在地域范圍上擴圍至全國,在行業(yè)范圍上延伸至“2+7”行業(yè)。 兩年來,“營改增”成效顯著,不僅降稅減負效應明顯,更發(fā)揮了優(yōu)化稅制、改良經(jīng)濟結構等深遠影響。但隨著改革的發(fā)展深化,現(xiàn)今改革已進入深水區(qū),亦是改革的關鍵期。進一步行業(yè)擴圍能否順利攻堅,潛在的矛盾能否平穩(wěn)解決,是關乎“營改增”能否順利推進并發(fā)揮預期深遠影響的關鍵。對這兩個問題的回答,亦是本文分析的重點、核心以及意義所在。 本文遵循在充實背景的基礎上提出問題、分析問題、解決問題的思路,首先對研究背景、改革實踐進程進行梳理。接著對改革的成效進行分析和肯定,再指出并深入分析改革在進一步推進的過程中面對的難題。最后根據(jù)實際情況,提出解決難題的思路和對策。 改革兩年來,直接成效已經(jīng)凸顯,深遠成效也可預知。在改革的關鍵時期,用最新資料對“營改增”成效做客觀印證,并針對下一步推進中的問題進行系統(tǒng)而深入的挖掘和探討,既賦予本文與時俱進的時代特征,也是本文的創(chuàng)新所在。但是囿于作者實務經(jīng)驗和數(shù)理分析能力薄弱,本文定量分析不足,這是本文的短板,亦是下一步努力的出發(fā)點。 第一部分為引言部分,該部分對選題背景及意義、國內(nèi)外研究現(xiàn)狀、研究思路及方法、創(chuàng)新和不足進行了介紹�！盃I改增”是歷史的伏筆,是當下國內(nèi)外形勢和國內(nèi)促進經(jīng)濟平穩(wěn)可持續(xù)發(fā)展情形下的必然選擇。兩年多時間里,改革經(jīng)走過了從上海試點向全國的推廣,從“1+6”向“2+7”行業(yè)推進的軌跡。但是在改革的進程中,仍因歷史遺留或新政策制度考慮等原因,潛在不少問題亟待解決。且在當下改革的關鍵時期,對這些問題的解決關乎改革是否能夠順利推進,是否能在改革全面完成后,發(fā)揮預期的功效。對“營改增”全面客觀的跟進和關注,對“營改增”潛在問題的系統(tǒng)梳理分析,是全文的核心和創(chuàng)新之處。 “營改增”是在中國特有背景下的改革,因此國外與之直接關聯(lián)的文獻鳳毛麟角。但是對增值稅優(yōu)越性的討論、對最優(yōu)稅制的研究,為我國“營改增”提供了理論基礎,也提示了改革中應注意的問題。國內(nèi)學者對“營改增”投入極大的研究熱情,從多個角度切入,對改革進程進行了全面而持續(xù)的跟進,其豐富的研究成果為本文提供了寬廣的視角和充足的素材。本文擬采用文獻研究法和歷史研究與比較研究相結合的方法,由于本人數(shù)理分析能力薄弱,實踐經(jīng)驗欠缺,在本文中定量分析較為薄弱,這也是本文的不足所在。 第二部分為“營改增”具體政策和實踐進程,該部分主要根據(jù)目前最新“營改增”文件,即財稅[2013]106號文的規(guī)定,簡要總結了“營改增”的歷程和實踐。從2012年1月1日上�！�1+6”行業(yè)的試點,到2014年1月1日在全國范圍內(nèi)將試點行業(yè)擴圍至包括鐵路運輸在內(nèi)的交通運輸業(yè)、郵政業(yè),和包括廣播影視服務在內(nèi)的七項現(xiàn)代服務業(yè),“營改增”推進步伐迅速,根據(jù)最樂觀的預期,將在“十二五”期間全面完成營改增。對政策的梳理和對實踐過程的介紹,實際上是對背景的擴充,為下文的分析做鋪墊。 第三部分是對“營改增”實施成效的分析。一是“營改增”能夠推進稅制的優(yōu)化。因其打通了增值稅和營業(yè)稅之間的隔閡,完善了增值稅抵扣鏈條,故而降低了稅收在流轉(zhuǎn)過程中對商品價格的扭曲作用,促進增值稅稅收中性特征的發(fā)揮,起到了完善增值稅稅制的效果。同時,“營改增”可以緩解營業(yè)稅內(nèi)部存在的,以及營業(yè)稅和增值稅并存引發(fā)的重復征稅問題,也實現(xiàn)了勞務不含稅出口,行業(yè)間、出口貨物和勞務間的稅負更趨于公平化,從而使得我國流轉(zhuǎn)稅體系更趨合理。再則,“營改增”后,間接稅和直接稅的比例將得到優(yōu)化,部分征稅難題將得到化解,為我國整體稅制改良奠定良好的基礎。二是“營改增”實施至今,已取得了明顯的減稅效應。從國家主體看,減稅效果明顯,從納稅人主體看,雖因各納稅個體差異,減稅效果不盡相同,但是從總體看來,減負成效顯著。三是“營改增”對經(jīng)濟結構有著深遠影響。由于重復征稅的消除,產(chǎn)業(yè)專業(yè)化分工得到了進一步深化；由于“營改增”減輕了第三產(chǎn)業(yè)的稅負、降低了消費者負擔、消除了服務業(yè)含稅出口狀態(tài),經(jīng)濟結構進一步優(yōu)化；由于“營改增”積極影響了企業(yè)和產(chǎn)業(yè)深入發(fā)展,創(chuàng)新積極性將被保護和激發(fā),就業(yè)將更為充分,對外資吸引力也將增強,整個社會資源配置都將得到優(yōu)化。 第四部分是對“營改增”進一步推進需解決的問題的分析。其中包括對特定行業(yè)擴圍的問題分析、對現(xiàn)行稅收體系影響的分析、對稅收征管體系的挑戰(zhàn)分析以及對增值稅制度的缺陷分析四個方面。 在研究特定行業(yè)擴圍問題上,本文選定了建筑業(yè)、電信業(yè)、金融業(yè)三個行業(yè)入手,建筑業(yè)由于流動性大、承包經(jīng)營、產(chǎn)業(yè)額大等特點,對其“營改增”存在納稅地點和納稅時間難以確定、進項稅額抵扣難、對地方財政影響大的問題。電信業(yè)由于人員成本占比大,涉及信息服務業(yè),經(jīng)營模式多樣化,故存在“營改增”后稅負增加可能性大、稅率難以確定、具體業(yè)務如何納稅的難題。金融業(yè)“營改增”面臨的問題一是對是否需要減稅的爭議,因在我國利率市場化尚未完成,存貸利差大,屬于因政府對市場的干預而取得高利潤的行業(yè)；二是由于金融業(yè)產(chǎn)品復雜、業(yè)務交織、收益浮動的特點,增值額難以確定；三是金融業(yè)“營改增”也難免給地方財政收入造成一定影響。 在研究“營改增”對現(xiàn)行稅收體系的影響上,“營改增”后增值稅范圍擴大,這樣一來,增值稅這一原本在我國稅收收入中比重最大的稅種形成“一稅獨大”的局面更是在所難免；營業(yè)稅是地方稅收收入的重要組成部分,在其被完全取代后,地方財政將面臨主體稅種缺失的問題。 對稅收征管體制的挑戰(zhàn)主要從納稅主體和征稅主體兩個視角出發(fā),分析其存在的問題。由于稅種轉(zhuǎn)換帶來征管機構的轉(zhuǎn)換,征稅主體在“營改增”過程中,面臨兩大征管機構銜接困難、發(fā)票管理復雜等難題；納稅主體則由于對新的征管方式不夠適應,對政策了解不夠深入全面,自身會計核算不夠健全,從而增加了征管難度和成本。 “營改增”中增值稅制度也存在缺陷,其一是稅率級次多,其二是優(yōu)惠減免措施較多,這都會影響抵扣鏈條的暢通,從而影響增值稅稅收中性優(yōu)勢的發(fā)揮。 第五部分是解決“營改增”潛在問題的思考。在這一部分中,將針對前文提出的問題給予相應的解決思路。在行業(yè)推進部分,將就建筑業(yè)、電信業(yè)、金融業(yè)具體提出相應解決路徑；提出優(yōu)化現(xiàn)行稅收體系的建議,同時,對地方稅系的重構提出了幾種方案；對稅收征管、增值稅制度也提出了相應的優(yōu)化思路。
[Abstract]:Since the tax sharing system in 1994, China has set up two general circulation taxes of value-added tax and business tax in the circulation tax system. With the development of the economy, the change of social functions, the internal and the two tax overlapping parts of the business tax have serious duplication of Taxation, which hinders the promotion and upgrading of the economic structure to a certain extent. The process of steady and sustainable development.
The change of VAT is an important reform in the "12th Five-Year" plan, and it is also the important part of the structural tax reduction policy. "Camp to increase" is aimed at eliminating duplication of taxes and improving the value-added tax deduction chain, thus reducing enterprise tax burden, promoting economic structure adjustment, and promoting the development of the third industry, especially the modern service industry, in January 1st.2012. In the Shanghai "1+6" industry pilot, since January 2014, the "camp to increase" has been expanded in the region to the country, in the scope of the industry extends to the "2+7" industry.
In the past two years, the effect of "camp to increase" is remarkable, not only the effect of reducing tax and reducing negative effect is obvious, but also exerting the profound influence of optimizing the tax system and improving the economic structure. But with the deepening of the reform, the reform has entered the deep water area, and it is also the key period of the reform. The key to the two questions is the key, the core and the significance of the analysis.
On the basis of enriching the background, this paper puts forward the problems, analyzes the problems and solves the problem, first combs the research background and reform the practice process. Then, it analyzes and affirms the effect of the reform, and then points out and analyzes the problems faced by the reform in the process of further advancement. Finally, the solution is solved according to the actual situation. Ideas and Countermeasures of difficult problems.
In the two years of reform, the direct effect has been highlighted and the far-reaching results are also foreseen. In the key period of the reform, the latest information is used to verify the effect of the "camp to increase", and to make a systematic and thorough excavation and Discussion on the next step of the problem, which not only endows the times with the time characteristics of this article, but also the innovation of this article. Limited by the author's practical experience and weak mathematical analysis ability, this paper lacks quantitative analysis. This is the short board of this article and the starting point for further efforts.
The first part is the introduction part, which introduces the background and significance of the topic, the current research situation at home and abroad, the research ideas and methods, the innovation and the deficiency. "Camp to increase" is a historical point of view. It is the inevitable choice under the situation at home and abroad and in the domestic economy to promote the stable and sustainable development of the economy. In more than two years, the reform has passed through From the pilot of Shanghai to the whole country, the path from "1+6" to the "2+7" industry is promoted. However, in the process of reform, there are still many potential problems to be solved because of historical legacy or new policy system. And in the critical period of the reform, the solution to these problems is about whether the reform can be promoted smoothly or not. It is the core and innovation of the full text that the comprehensive and objective follow-up and attention to the "camp to increase" and the systematic analysis of the potential problems of "camping and increasing" after the complete completion of the reform.
"Camp to increase" is a reform under China's unique background, so the literature that is directly related to it is rare. However, the discussion on the superiority of the value-added tax and the research on the optimal tax system provide the theoretical basis for the "increase of the camp" in China, and also suggest the problems that should be paid attention to in the reform. The research enthusiasm, from many angles, has carried on the comprehensive and continuous follow-up to the process of reform. Its rich research results provide a broad perspective and sufficient material for this article. This paper is intended to adopt the method of literature research and historical research and comparative research, because of my weak mathematical analysis and practical experience. Quantitative analysis is rather weak in this paper, which is also the deficiency of this article.
The second part is the specific policy and practice process of "camping and increasing". This part briefly summarizes the course and practice of "camp to increase" in accordance with the current latest "camp to increase" document, that is, financial and tax [2013]106, from the pilot of the "1+6" industry in Shanghai in January 1, 2012 and to expand the pilot industry throughout the country in January 1, 2014. Seven modern services, including the railway transportation, including the railway transportation, the postal service, and the radio, film and television services, have been promoted rapidly and will be fully completed in the period of "12th Five-Year", according to the most optimistic expectation. The introduction of the policy and the introduction of the practice process is actually an expansion of the background. Fill in, paving the way for the analysis below.
The third part is an analysis of the effectiveness of the implementation of the "camp to increase". First, the "camp to increase" can promote the optimization of the tax system. Because of its gap between the value-added tax and the business tax, the value-added tax credit chain is perfected, thus reducing the distorting effect of the tax on the commodity price during the transfer process and promoting the neutral characteristics of the VAT tax revenue. At the same time, the effect of improving the VAT tax system can be improved. At the same time, the "camp to increase" can alleviate the internal existence of business tax, and the duplication of Taxation caused by the coexistence of business tax and value-added tax. It also realizes the non tax export of labor services, the tax burden between industries, export goods and labor services is more equitable, thus making the circulation tax system more consistent in China. Secondly, the proportion of the indirect tax and direct tax will be optimized after the "camp to increase". The problem of partial taxation will be resolved, which will lay a good foundation for the improvement of the overall tax system in China. Two is the effect of tax reduction on the implementation of the "camp to increase". As a whole, the effect of tax reduction is remarkable. Three is that the "camp to increase" has a far-reaching impact on the economic structure. Because of the elimination of repeated taxation, the division of industrial specialization has been further deepened; the tax burden of the third industry has been reduced and the burden of consumers has been reduced and the burden of consumers has been reduced. The service industry contains the state of tax export, and the economic structure is further optimized. As the "camp to increase" has positively affected the development of enterprises and industries, innovation enthusiasm will be protected and stimulated, the employment will be more fully, the attraction of foreign capital will also be enhanced, and the whole allocation of social resources will be optimized.
The fourth part is the analysis of the problems that need to be solved for the further promotion of the "camp to increase", including the analysis of the problem of the expansion of the specific industry, the analysis of the impact of the current tax system, the analysis of the challenge of the tax collection and management system and the analysis of the defects of the VAT system in four aspects.
In the study of the expansion of specific industries, this paper selects three industries, such as construction industry, telecommunications industry and financial industry. The construction industry has the characteristics of large liquidity, contract management and large industrial amount. It is difficult to determine the location and time of tax payment for the "camp to increase", the tax deduction is difficult, and the local finance has a big impact on the local finance. Because of the large proportion of personnel cost, it involves the information service industry and the diversification of operation mode, so there is a big possibility of increasing tax burden after the "camp to increase", the tax rate is difficult to be determined, and the specific business how to pay taxes. The issue of the financial industry "camp to increase" is the dispute about whether the tax reduction is needed, because the interest rate liberalization in China has not been completed, the deposit and loan interest is not completed. Poor, belongs to the high profit industry because of the government's intervention in the market; the two is due to the complex products of the financial industry, interweaving of business, the floating of income, the value added is difficult to determine; the three is that the financial industry "camp to increase" will also inevitably have a certain impact on local financial revenue.
In the study of the influence of "camp to increase" on the current tax system, the scope of value-added tax is expanded after the "camp to increase", so that the value added tax, which is the largest tax in our tax revenue, is unavoidable; the business tax is an important part of the local tax revenue, and it is complete. After replacement, local finance will face the problem of lack of main categories of taxes.
The challenge of tax collection and management system is mainly from the two perspectives of tax subject and tax subject. The problem is analyzed from the tax subject and the subject of tax collection. Due to the transformation of tax collection and management, the subject of tax collection is faced with difficulties in connecting two major collection institutions and complicated invoice management in the process of "increasing the camp," the subject of tax payment is due to the new collection and management. The way is not enough to adapt to the policy, it is not thorough enough to understand the policy, and its accounting is not sound enough, thus increasing the difficulty and cost of collecting and managing.
There are also defects in the system of value-added tax in the "camp to increase", one is the number of tax rates and the other is a lot of preferential reduction and exemption measures, which all affect the unimpeded chain of deduction, thus affecting the neutral advantage of VAT tax.
The fifth part is the thinking of solving the potential problem of "the increase of the camp to increase". In this part, we will give the corresponding solutions to the problems raised in the previous article. In the industry promotion part, we will put forward the corresponding solutions to the construction industry, the telecommunication industry and the finance industry, and put forward the suggestions to optimize the current tax collection system, while reconstructing the local tax system. Several schemes have been put forward, and the corresponding optimization ideas for tax collection and management and value-added tax system have also been put forward.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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