【摘要】：營(yíng)業(yè)稅改征增值稅(以下簡(jiǎn)稱營(yíng)改增)是我國(guó)對(duì)財(cái)稅體制進(jìn)行深化改革的重要步驟,它有利于避免重復(fù)征稅,能夠促進(jìn)第三產(chǎn)業(yè)的深化發(fā)展,改善稅制環(huán)境。營(yíng)改增試點(diǎn)的目的就是要通過前期探索來促進(jìn)后續(xù)改革的順利開展,在試點(diǎn)過程中取得的經(jīng)驗(yàn)與成效對(duì)營(yíng)改增政策在我國(guó)全面推行將起到?jīng)Q定性作用,因此對(duì)營(yíng)改增政策試點(diǎn)運(yùn)行情況進(jìn)行追蹤研究將是一件很有意義的事情。本文通過分析營(yíng)改增的政策理論和對(duì)試點(diǎn)地區(qū)營(yíng)改增政策執(zhí)行情況的研究,分析了朝陽市現(xiàn)階段在政策試行中產(chǎn)生的問題、影響與取得的成效。 本文的主要內(nèi)容分為四個(gè)部分。論文的第一部分是緒論。主要介紹本文的選題背景及意義；國(guó)內(nèi)外研究經(jīng)驗(yàn)和方向；研究思路、方法。第二部分為我國(guó)營(yíng)改增試點(diǎn)的背景及開展情況。闡述營(yíng)改增的內(nèi)涵和我國(guó)開展試點(diǎn)的背景,簡(jiǎn)述營(yíng)改增的意義與目的。第三部分主要分析朝陽市實(shí)施營(yíng)改增政策受到的影響。先概述了朝陽市試點(diǎn)實(shí)施情況,接著從四個(gè)層面入手討論政策對(duì)朝陽市產(chǎn)生的具體影響；從稅收負(fù)擔(dān)、行業(yè)市場(chǎng)空間、企業(yè)分工細(xì)化、商品和服務(wù)的出口競(jìng)爭(zhēng)力等方面總結(jié)朝陽市試點(diǎn)政策的成效；最后對(duì)試點(diǎn)過程中存在的具體問題進(jìn)行整理。第四部分對(duì)朝陽市營(yíng)改增的全面推行模式及可行性進(jìn)行探討并做出分析。一是探討進(jìn)一步推行營(yíng)改增改革應(yīng)采用的模式；二是提出了全面推行的方案；三是分析全面實(shí)施營(yíng)改增政策的可能性；四是對(duì)朝陽市繼續(xù)推進(jìn)營(yíng)改增的政策提出對(duì)策建議。 在對(duì)以上研究?jī)?nèi)容進(jìn)行分析后,認(rèn)為該政策具備在朝陽市全面推行的可行性,并探討了推行模式,設(shè)計(jì)了推行方案,為該市全面實(shí)施營(yíng)改增政策做出決策上的數(shù)據(jù)支持,并從制度、政策、技術(shù)三個(gè)方面為進(jìn)一步推行此項(xiàng)改革提出了建議。
[Abstract]:It is an important step for our country to deepen the reform of the fiscal and taxation system. It is helpful to avoid repeated taxation, promote the deepening development of the tertiary industry and improve the tax system environment. The purpose of the pilot project of camp reform is to promote the smooth development of the follow-up reform through early exploration. The experience and effect gained in the process of the pilot project will play a decisive role in the comprehensive implementation of the policy of camp reform and increase in our country. Therefore, it will be very meaningful to track and study the pilot operation of the policy. Based on the analysis of the policy theory of camp reform and the research on the implementation of the policy in the pilot area, this paper analyzes the problems, effects and achievements of Chaoyang City in the policy trial at the present stage. The main content of this paper is divided into four parts. The first part of the paper is an introduction. This paper mainly introduces the background and significance of this topic, domestic and foreign research experience and direction, research ideas, methods. The second part is the background and development of our country's camp reform. This paper expounds the connotation of the camp reform and the background of the pilot project in our country, and briefly describes the significance and purpose of the camp reform increase. The third part mainly analyzes the influence of the policy of camp reform in Chaoyang city. This paper first summarizes the implementation of Chaoyang City pilot project, then discusses the specific impact of the policy on Chaoyang City from four aspects; from the tax burden, industry market space, division of labor between enterprises, Finally, the paper summarizes the effect of Chaoyang's pilot policy on export competitiveness of goods and services, and sorts out the specific problems in the process of pilot. The fourth part discusses and analyzes the mode and feasibility of comprehensive implementation of camp reform and increase in Chaoyang City. The first is to discuss the mode that should be adopted to further push forward the reform of camp reform, the second is to put forward a comprehensive implementation plan, the third is to analyze the possibility of comprehensively implementing the policy of camp reform and increase, and the fourth is to put forward countermeasures and suggestions for Chaoyang City to continue to push forward the policy of camp reform and increase. After analyzing the above research contents, it is concluded that the policy has the feasibility of being fully implemented in Chaoyang City, and discusses the implementation mode, designs the implementation plan, and makes the data support for the decision on the comprehensive implementation of the camp reform and increase policy in the city. And from the system, policy, technology for the further implementation of the three aspects of the reform put forward suggestions.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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