【摘要】：流轉(zhuǎn)稅是我國(guó)目前稅收結(jié)構(gòu)的主體,而流轉(zhuǎn)稅的主體是增值稅,增值稅是我國(guó)的第一大稅種,在消除重復(fù)征稅、促進(jìn)資源有效配置、籌集國(guó)家財(cái)政收入等方面起到了舉足輕重的作用。隨著我國(guó)經(jīng)濟(jì)的不斷發(fā)展,尤其是第三產(chǎn)業(yè)的發(fā)展,增值稅制度的弊端越來(lái)越暴露出來(lái)。盡管2009年我國(guó)完成了全國(guó)范圍內(nèi)的增值稅由生產(chǎn)型向消費(fèi)型的轉(zhuǎn)變,增值稅制度得到進(jìn)一步的完善,但是仍然存在著問(wèn)題。我國(guó)經(jīng)濟(jì)的發(fā)展受到金融危機(jī)的影響,出口下降、內(nèi)需不足、就業(yè)形勢(shì)嚴(yán)峻。在這一環(huán)境下,大力發(fā)展第三產(chǎn)業(yè)對(duì)我國(guó)的經(jīng)濟(jì)增長(zhǎng)以及緩解就業(yè)壓力等具有很重的作用。我國(guó)在“十二五”計(jì)劃期間的產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的目標(biāo)是通過(guò)加快服務(wù)業(yè)的發(fā)展形成服務(wù)業(yè)與工業(yè)雙向拉動(dòng)經(jīng)濟(jì)增長(zhǎng)的格局,要不斷提高服務(wù)業(yè)對(duì)經(jīng)濟(jì)增長(zhǎng)的貢獻(xiàn)率,而第三產(chǎn)業(yè)征收營(yíng)業(yè)稅重復(fù)征稅問(wèn)題嚴(yán)重,目前的稅收制度阻礙了第三產(chǎn)業(yè)的發(fā)展。增值稅擴(kuò)圍改革不但能夠完善我國(guó)的稅制,而且能夠促進(jìn)我國(guó)第三產(chǎn)業(yè)的發(fā)展。所以增值稅擴(kuò)圍改革成為了下一個(gè)時(shí)期稅制改革的重點(diǎn)。 本文首先介紹了增值稅擴(kuò)圍改革的背景及意義,介紹了國(guó)內(nèi)外的學(xué)者對(duì)增值稅理論的研究,在此基礎(chǔ)上分析了我國(guó)增值稅的現(xiàn)狀及存在的問(wèn)題。接著從發(fā)達(dá)國(guó)家與發(fā)展中國(guó)家兩個(gè)方面介紹了法國(guó)、韓國(guó)、英國(guó)、日本、巴西、印度的增值稅制度以及對(duì)我國(guó)的借鑒經(jīng)驗(yàn)。然后著重分析了增值稅擴(kuò)圍改革對(duì)相關(guān)行業(yè)稅負(fù)的影響,以及對(duì)非試點(diǎn)地區(qū)和下游企業(yè)的影響。在此基礎(chǔ)上,本文從增加了相關(guān)行業(yè)的稅負(fù)、稅率設(shè)置、增值額確定、中央與地方的財(cái)政收入分配、國(guó)稅與地稅之間的管轄權(quán)、稅收征管等方面分析了增值稅擴(kuò)圍改革面臨的難題,并提出了相應(yīng)的對(duì)策。
[Abstract]:Turnover tax is the main body of tax structure in our country at present, while the main body of turnover tax is value-added tax, and value-added tax is the first type of tax in our country. It is eliminating repeated taxation and promoting the effective allocation of resources. Raising national financial revenue and so on has played a pivotal role. With the development of economy, especially the development of tertiary industry, the malpractice of VAT system is more and more exposed. Although in 2009 China completed the transformation of value-added tax (VAT) from production to consumption, the VAT system has been further improved, but there are still some problems. The economic development of our country is affected by the financial crisis, the export falls, the domestic demand is insufficient, the employment situation is grim. In this environment, the development of tertiary industry plays an important role in China's economic growth and employment pressure. The aim of the industrial structure adjustment in China during the 12th Five-Year Plan is to accelerate the development of the service industry to form a pattern of two-way economic growth between the service industry and industry, and to continuously increase the contribution rate of the service industry to the economic growth. But the third industry collects the business tax to collect the double taxation question seriously, the present tax system has hindered the tertiary industry development. The reform of VAT can not only perfect our tax system, but also promote the development of tertiary industry. So the value-added tax expansion reform has become the focus of tax reform in the next period. This paper first introduces the background and significance of the reform of VAT expansion, introduces the research on VAT theory by scholars at home and abroad, and then analyzes the present situation and existing problems of VAT in China. Then it introduces the VAT system of France, Korea, Britain, Japan, Brazil and India from two aspects of developed and developing countries. Then it analyzes the impact of the VAT expansion reform on the tax burden of related industries, as well as on the non-pilot areas and downstream enterprises. On this basis, this paper increases the tax burden, the tax rate setting, the increment amount, the central and local fiscal revenue distribution, the jurisdiction between the state tax and the local tax, This paper analyzes the problems in the reform of VAT expansion and puts forward the corresponding countermeasures.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42

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