【摘要】：增值稅是一種流轉(zhuǎn)稅，計稅基礎(chǔ)是商品流轉(zhuǎn)過程中的增值額。增值稅“擴圍”是指將原來繳納營業(yè)稅的稅目改為征收增值稅。遼寧省現(xiàn)試行的增值稅“擴圍”的行業(yè)在原有試點基礎(chǔ)上又增加了鐵路運輸和郵政業(yè)。 增值稅“擴圍”是改革稅制結(jié)構(gòu)至關(guān)重要的一環(huán)，從2012年1月1日上海率先開始試點，選取交通運輸業(yè)和部分服務(wù)業(yè)，簡稱“1+6”行業(yè)，到2013年8月增值稅“擴圍”在全國展開，2014年1月1日又將鐵路運輸和郵政業(yè)納入增值稅征收范圍。增值稅“擴圍”改革在減少企業(yè)稅收上有顯著成效，但試點地區(qū)的財政收入都大幅減少，并且財政赤字不斷擴大，財政困難與日俱增。中央已明確提出要合理規(guī)范地方政府的風(fēng)險預(yù)警機制，完善地方稅制體系。但地方政府對財政風(fēng)險的風(fēng)險防范意識稍為淡泊，尚未根據(jù)地方發(fā)展特征籌建一定的風(fēng)險防范機制，，地方財產(chǎn)稅尚不能彌補增值稅“擴圍”后地方主體稅種營業(yè)稅的缺失。2013年8月1日，增值稅“擴圍”改革也在遼寧省全面鋪開，增值稅“擴圍”改革確有利于解決遼寧省各企業(yè)的重復(fù)征稅問題，但始終會對財政收入造成一定沖擊。對于中部地區(qū)發(fā)展緩慢、財政困難突出的遼寧省而言，應(yīng)把握此次機會樹立財政風(fēng)險評測系統(tǒng)，深化地方稅制建設(shè)。 首先，本文從增值稅“擴圍”改革的現(xiàn)狀入手，包括“擴圍”改革的試點政策、行業(yè)規(guī)范、現(xiàn)有成效，并介紹此次改革的意義。第二部分為增值稅“擴圍”與財政風(fēng)險的相關(guān)理論，主要介紹增值稅“擴圍”的內(nèi)涵及改革背景，財政風(fēng)險的相關(guān)理論，控制增值稅“擴圍”引發(fā)財政風(fēng)險的重要意義。第三部分簡單介紹遼寧省的擴圍改革政策，并運用投入產(chǎn)出法模擬估算“擴圍”改革對遼寧省財政收入的影響。第四部分為實證分析，根據(jù)遼寧省模擬情況對各風(fēng)險指標(biāo)進行修復(fù)，運行風(fēng)險評價體系對遼寧省“擴圍”后的模擬估算結(jié)果進行綜合評價，同時分析遼寧省財政風(fēng)險的原因。第五部分以上海市為案例介紹增值稅擴圍改革的現(xiàn)狀和引發(fā)的財政風(fēng)險研究。第六部分根據(jù)評價結(jié)果及風(fēng)險成因，從政府收支、債務(wù)風(fēng)險等角度入手，提出防范財政風(fēng)險的建議。
[Abstract]:VAT is a kind of turnover tax, and the tax basis is the value added in the course of commodity circulation. Value-added tax "expansion" refers to the original payment of business tax items instead of value-added tax. The industry of value added tax (VAT) in Liaoning Province has increased the railway transportation and post office on the basis of the original pilot. Value-added tax (VAT) "expansion" is an important part of the reform of the tax structure. From January 1, 2012, Shanghai took the lead in experimenting with the transportation industry and some service industries, referred to as "16" industries. By August 2013, the value added tax (VAT) had been "expanded" throughout the country, and on January 1, 2014, railway transportation and postal services had been included in the VAT collection scope. Value-added tax (VAT) reform has achieved remarkable results in reducing corporate taxes, but the fiscal revenues in the pilot areas have all been reduced substantially, and the fiscal deficit has been constantly expanding and fiscal difficulties are increasing day by day. The central government has clearly proposed to regulate the local government risk warning mechanism and improve the local tax system. However, the awareness of risk prevention of financial risks by local governments is somewhat weak, and a certain risk prevention mechanism has not yet been set up according to the characteristics of local development. The local property tax has not yet been able to make up for the absence of the business tax of the local principal tax after the VAT has been "expanded". On August 1, 2013, the VAT "Envelope expansion" reform was also carried out in Liaoning Province in an all-round way. The reform of value added tax (VAT) is helpful to solve the problem of repeated taxation of enterprises in Liaoning Province, but it will always have a certain impact on fiscal revenue. For Liaoning Province, where the development of the central region is slow and the financial difficulties are prominent, we should seize this opportunity to set up a financial risk assessment system and deepen the construction of local tax system. First of all, this paper starts with the current situation of the reform of VAT, including the pilot policy of the reform, the industry norms, the existing results, and introduces the significance of the reform. The second part is the related theory of VAT "expanding" and fiscal risk. It mainly introduces the connotation and reform background of VAT, the relevant theory of fiscal risk, and the significance of controlling the fiscal risk caused by VAT. The third part briefly introduces the reform policy of Liaoning province, and uses the input-output method to estimate the influence of the reform on the fiscal revenue of Liaoning province. The fourth part is the empirical analysis, according to the simulation situation of Liaoning Province to repair the risk indicators, running the risk evaluation system to "expand" Liaoning Province after the simulation of the results of comprehensive evaluation, and analyze the reasons for financial risk in Liaoning Province. The fifth part takes Shanghai as a case to introduce the current situation and financial risk of VAT expansion reform. The sixth part, according to the evaluation results and the causes of risk, from the government revenue and expenditure, debt risk and other angles, put forward suggestions to prevent financial risks.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.7

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