【摘要】：步入二十一世紀(jì)以后,我國的經(jīng)濟(jì)發(fā)展已經(jīng)取得了舉世矚目的成就。同時,也產(chǎn)生了一定的社會矛盾�？諝赓|(zhì)量日益變差,飲食衛(wèi)生問題層出不窮,企業(yè)稅稅負(fù)較重等問題日益突出。其中,在經(jīng)濟(jì)領(lǐng)域內(nèi)的問題則是我國當(dāng)前的經(jīng)濟(jì)結(jié)構(gòu)已不適應(yīng)現(xiàn)在經(jīng)濟(jì)發(fā)展的要求,所以我國當(dāng)前亟需解決的問題是調(diào)整目前的經(jīng)濟(jì)結(jié)構(gòu),尋找更加穩(wěn)定健康的經(jīng)濟(jì)增長方式。作為我國經(jīng)濟(jì)結(jié)構(gòu)中的重要要素----第三產(chǎn)業(yè)在經(jīng)濟(jì)發(fā)展中的影響越來越大,地位也越來越高,特別是其中的交通運(yùn)輸業(yè)和現(xiàn)代服務(wù)業(yè),他們的發(fā)展是第三產(chǎn)業(yè)欣欣向榮的標(biāo)志,我國政府對其的重視程度也越來越高�！盃I改增”的改革就是促進(jìn)其發(fā)展的重要手段之一。由于我國同時征收增值稅和營業(yè)稅,各自征收的范圍完全不同:既增值稅的征收范圍是除建筑業(yè)之外的第二產(chǎn)業(yè),營業(yè)稅的增收范圍是第三產(chǎn)業(yè)的大多數(shù)行業(yè)。既然“營改增”的目的是為了降低企業(yè)的稅收負(fù)擔(dān),顯然企業(yè)因此而減稅。但是國家和政府的財政收入主要來源就是對企業(yè)的生產(chǎn)、銷售行為征稅�！盃I改增”后,國家和政府的稅收收入都減少了,對地方的后果則更嚴(yán)重。地方稅收的主體稅種消失,享有的增值稅分成比例不變,地方政府要承擔(dān)的支出日益加重,都是造成“營改增”后地方財政緊張的主要原因,這些影響從試點地區(qū)的反饋信息中得到了證實,同時也顯現(xiàn)了一些其他問題。根據(jù)以上出現(xiàn)的情況,本文提出了一些解決方案。同時,本文會以湖北省武漢市漢陽區(qū)為例,收集“營改增”前后的財政數(shù)據(jù)并進(jìn)行分析,記錄了地方政府對“營改增”影響的一個應(yīng)對措施,希望這些措施對于“營改增”能順利地在全國實施通行起到積極作用。
[Abstract]:After entering the 21 century, China's economic development has made remarkable achievements. At the same time, there are also certain social contradictions. The air quality is getting worse and worse, the food hygiene problems emerge in endlessly, the enterprise tax burden is heavy and so on. Among them, the problem in the economic field is that the current economic structure of our country can no longer meet the requirements of the current economic development, so the urgent problem to be solved in our country is to adjust the current economic structure and find a more stable and healthy mode of economic growth. As an important factor in the economic structure of our country, the tertiary industry has more and more influence and status in the economic development, especially the transportation industry and modern service industry, their development is the symbol of the prosperity of the tertiary industry, and the Chinese government attaches more and more importance to it. The reform of "camp reform and increase" is one of the important means to promote its development. Due to the simultaneous collection of VAT and business tax in China, the scope of VAT collection is completely different: the scope of VAT collection is the secondary industry except the construction industry, and the income range of business tax is most of the tertiary industry. Since the purpose of the increase is to reduce the tax burden of enterprises, it is clear that enterprises will cut taxes as a result. However, the main source of state and government revenue is to tax the production and sales behavior of enterprises. After the increase in camp reform, both the state and the government's tax revenue has been reduced, and the consequences for the local government have been even more serious. The disappearance of the main tax of local tax, the constant proportion of value-added tax (VAT) and the increasing expenditure to be borne by local governments are the main reasons for the tension of local finance after the "increase of camp reform". These effects have been confirmed by the feedback information of the pilot area, and some other problems have also emerged. According to the above situation, this paper puts forward some solutions. At the same time, taking Hanyang District of Wuhan City, Hubei Province as an example, this paper collects and analyzes the financial data before and after the "camp reform and increase", and records a response measure of the local government to the "camp reform and increase". It is hoped that these measures will play a positive role in the smooth implementation of the "camp reform and increase" in the whole country.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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