本文選題：增值稅 + 營業(yè)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,增值稅與營業(yè)稅作為我國最主要的兩大流轉(zhuǎn)稅稅種開始分立并行。隨著市場經(jīng)濟的發(fā)展,營業(yè)稅內(nèi)部鏈條以及兩稅交疊部分均存在嚴重的重復征稅現(xiàn)象,破壞增值稅抵扣鏈條,并在一定程度上阻礙了經(jīng)濟結(jié)構(gòu)的優(yōu)化升級,不利于市場經(jīng)濟下的社會分工和行業(yè)專業(yè)化發(fā)展。2011年11月財政部和國家稅務總局經(jīng)國務院同意印發(fā)《營業(yè)稅改征增值稅試點方案》(財稅[2011]110號),將上海市的交通運輸業(yè)和部分現(xiàn)代服務業(yè)改為征收增值稅,目的在于擴充增值稅的征稅范疇,降低相關(guān)行業(yè)的流轉(zhuǎn)稅負,實現(xiàn)結(jié)構(gòu)性減稅,最終推動產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級。自2012年起“營改增”從上海交通運輸業(yè)和部分現(xiàn)代服務業(yè)開始試點以來經(jīng)歷了地域擴圍和行業(yè)擴圍,截止2014年3月,我國“營改增”已經(jīng)覆蓋到整個交通運輸業(yè)、郵政服務業(yè)和7個現(xiàn)代服務業(yè)。增值稅擴圍兩年多以來,試點改革的成效明顯,穩(wěn)步推進的稅制改革的確釋放了政策紅利,截至2013年年底,全國共有272.5萬戶納稅人納入“營改增”試點,其中交通運輸業(yè)54.8萬戶,現(xiàn)代服務業(yè)217.7萬戶。去年全年我國“營改增”試點總計減稅1402億元,包括試點納稅人因稅制轉(zhuǎn)換減稅600億元,非試點納稅人因增加抵扣減稅802億元。 我國建筑業(yè)屬于營業(yè)稅征收范圍,由于建筑業(yè)的行業(yè)特性使得其與現(xiàn)行增值稅征收范圍具有一定的交叉重疊,導致了重復征稅。建筑業(yè)屬于國民經(jīng)濟的中間環(huán)節(jié),由于行業(yè)不能進行增值稅抵扣,造成了整個生產(chǎn)的增值稅抵扣鏈條斷裂,不利于建筑業(yè)與其下游企業(yè)的健康發(fā)展；2009年實行了“消費型”增值稅后更是加重了建筑業(yè)的稅收負擔,由于購置的固定資產(chǎn)不能進行抵扣,在一定程度上阻礙了建筑業(yè)高端技術(shù)設(shè)備的更新與產(chǎn)業(yè)內(nèi)部的轉(zhuǎn)型升級。因此,建筑業(yè)勢必要將營業(yè)稅改為增值稅。但在增值稅的試點過程中,建筑作為首批進入試點方案的行業(yè),卻幾度缺席增值稅擴圍,表明建筑業(yè)本身的復雜性與特殊性將使其在改革過程中遇到諸多困難,因此本文通過建筑業(yè)這個特殊行業(yè)改征增值稅的難點進行分析,從稅制設(shè)計與國家政策建議兩個方面提出相應的解決思路,希望能夠為建筑業(yè)“營改增”及財稅體制改革提供一些政策參考。本文共分為五個部分： 第一部分為引言。本部分介紹了選題背景及意義,國內(nèi)外現(xiàn)狀研究,研究內(nèi)容,創(chuàng)新與不足。通過對國內(nèi)學者有關(guān)建筑行業(yè)營業(yè)稅改征增值稅問題的研究成果從三個方面——開征的原因、稅制的設(shè)計及政策配套措施的完善進行梳理,并指出本文的創(chuàng)新點與不足。 第二部分為我國建筑業(yè)改征增值稅背景分析。本部分首先對我國增值稅、營業(yè)稅的現(xiàn)狀及試點情況進行整體概述,再次介紹我國建筑業(yè)的基本現(xiàn)狀及其經(jīng)營周期長、經(jīng)營地點分散且不固定、施工形式多樣和材料采購隨機性大等行業(yè)發(fā)展特點,最后分析了建筑業(yè)營業(yè)稅改征增值稅的必要性,我國對建筑業(yè)實施營業(yè)稅,導致建筑業(yè)與上下游行業(yè)的增值稅抵扣鏈條斷裂,造成建筑企業(yè)與下游如房地產(chǎn)企業(yè)的重復征稅問題,還有建筑行業(yè)兼營和混銷方式的界定困難,形成了稅務機關(guān)的征收漏洞導致稅款流失,固定資產(chǎn)的進項稅額不能抵扣也阻礙建筑行業(yè)的內(nèi)部轉(zhuǎn)型與優(yōu)化升級。 第三部分為建筑業(yè)“營改增”難點分析。本部分描述了改革中可能會出現(xiàn)的難點,從納稅企業(yè)進項發(fā)票的獲取、納稅時間、納稅地點和產(chǎn)品造價的變化逐一進行分析。企業(yè)增值稅發(fā)票取得不易,材料的來源以及設(shè)備的取得都具有多樣性,加大進項稅額的抵扣難度；建筑業(yè)普遍存在工程款、材料款相互拖欠的“三角債”問題,形成惡性循環(huán),不利于納稅人及時納稅。納稅時間的不穩(wěn)定使得建筑施工企業(yè)在結(jié)算的過程中無法及時獲取增值稅專用發(fā)票,抵扣難度增大,給建筑施工企業(yè)帶來較大的現(xiàn)金流支付壓力。納稅地點的不確定使得稅務機關(guān)對其監(jiān)管的難度較大,偷逃漏稅行為頻繁。 第四部分為建筑業(yè)實施增值稅的稅制設(shè)計方案。包括“營改增”以后,建筑業(yè)納稅人的劃分、稅率、進項銷項稅額、納稅時間及地點等因素。主要闡述了一般納稅人與小規(guī)模納稅人的劃分要通過收入規(guī)模、企業(yè)資質(zhì)及會計核算制度三個標準來劃分；切實規(guī)定了增值稅進項發(fā)票抵扣的材料、設(shè)備的情形；對增值稅納稅人的納稅時間和地點進行了分條分情況討論。通過對投入產(chǎn)出表以及某上市公司經(jīng)營數(shù)據(jù)的分析,測算出當實際可抵扣的增值稅進項發(fā)票為理論的70%時,最適合建筑業(yè)生存與發(fā)展的增值稅率為8%-9%。 第五部分是建筑業(yè)營業(yè)稅改革的配套措施。本部分主要從中央與地方的稅收分配、稅務征管的加強、改變工程造價方式以及過渡時期的稅收政策四個方面提出一些建議,包括將中央與地方的增值稅分配比例調(diào)整為67：33、重建地方主體稅種、加大對增值稅專用發(fā)票及建筑業(yè)四小票的管理、建立與國土、金融、住建、公安等部門專業(yè)共享數(shù)據(jù)庫、政府撥出專門財政資金補貼實際稅負增加的企業(yè)等措施,旨在為建筑業(yè)改征增值稅的順利進行提供優(yōu)化方案。 通過分析,本文提出的觀點是由于建筑行業(yè)在現(xiàn)行的營業(yè)稅制下出現(xiàn)了諸多如抵扣鏈條斷裂,重復征稅嚴重,不利于產(chǎn)業(yè)升級優(yōu)化等問題,對其進行“營改增”改革勢在必行,但是由于建筑行業(yè)的多樣性與復雜性,造成改革過程出會出現(xiàn)困境,對建筑企業(yè)與主管稅務機關(guān)都提出了更高的要求。因此,在建筑業(yè)改征增值稅之前,政府應該對該行業(yè)的實際情況進行分析,制定出適合企業(yè)發(fā)展的包括稅率、進項扣除規(guī)定在內(nèi)的稅制方案,針對“營改增”對企業(yè)和政府帶來的影響,也應提出應對政策措施,確保改革的順利開展和進行。
[Abstract]:Since the tax sharing system in 1994, VAT and business tax have been divided and parallel in the two major circulation tax in China. With the development of the market economy, the internal chain of business tax and the overlapping part of the two taxes all have serious duplication of Taxation, destroying the value-added tax deduction chain and to some extent hindering the optimization of the economic structure. The promotion is not conducive to the social division of labor and professional development under the market economy. In November, the Ministry of Finance and the State Administration of Taxation, approved by the State Council, issued the pilot scheme for VAT (VAT [2011]110) of the business tax reform (.2011), and changed the transportation and part of the modern service industry in Shanghai to the VAT, the purpose of which is to expand the value-added tax. The category of Taxation reduces the tax burden of the related industries, realizes structural tax reduction, and ultimately promotes the optimization and upgrading of the industrial structure. Since 2012, the "camp to increase" has experienced regional expansion and industry expansion since the beginning of the pilot project in Shanghai transportation and transportation and some modern services. In March 2014, China has already covered the "camp to increase". In the whole transportation industry, the postal service industry and the 7 modern service industries. Since more than two years of VAT expansion, the effectiveness of the pilot reform is obvious. The steady progress of the tax reform has indeed released the policy dividend. By the end of 2013, a total of 2 million 725 thousand taxpayers in the country had been incorporated into the "camp to increase" pilot, of which 548 thousand and modern services were used in transportation and transportation. Industry 2 million 177 thousand households. Last year, China's "camp to increase" pilot total tax reduction of 140 billion 200 million yuan, including the pilot tax tax tax reduction tax reduction of 60 billion yuan, non pilot taxpayers to increase deductible tax reduction of 80 billion 200 million yuan.
The construction industry in our country belongs to the scope of business tax collection. Because of the industry characteristics of the construction industry, it has a certain overlapping and overlapping with the current VAT levying scope, resulting in repeated taxation. The construction industry belongs to the intermediate link of the national economy. Because the industry can not carry out VAT deduction, it causes the whole production VAT deduction chain to break, It is not conducive to the healthy development of the construction industry and its downstream enterprises; after the implementation of the "consumption type" value added tax in 2009, the tax burden on the construction industry is aggravated. Because the fixed assets purchased can not be deducted, to a certain extent, it hinders the upgrading of the high-end technology and equipment in the construction industry and the transformation and upgrading of the industry. Therefore, the construction industry is bound to be bound. The business tax should be changed into VAT. But in the pilot process of VAT, the building, as the first batch of industry to enter the pilot project, is absent from VAT. It shows that the complexity and particularity of the construction industry will make it meet many difficulties in the process of reform. Therefore, it is difficult to change the value added tax through the special industry of the construction industry. From two aspects of the tax system design and the national policy suggestion, the paper puts forward the corresponding solutions, and hopes to provide some policy references for the construction industry and the reform of the fiscal and tax system. This paper is divided into five parts.
The first part is the introduction. This section introduces the background and significance of the topic, the domestic and foreign status research, the research content, the innovation and the deficiency. Through the research results of the domestic scholars on the value added tax on the business tax reform in the construction industry, the reasons for the levy, the establishment of the tax system and the perfection of the policy supporting measures are combed, and the results are also pointed out. The innovation and deficiency of this article.
The second part is the analysis of the background of VAT in China's construction industry. In this part, the current situation of value-added tax and business tax in China is summarized, and the basic status of our construction industry and its long operating cycle, scattered and unfixed location, various construction forms and large randomness of material purchase are introduced. In the end, the necessity of transforming the VAT on the construction business tax is analyzed. The implementation of the business tax in the construction industry in China leads to the fracture of the value-added tax deduction chain in the construction industry and the upstream and downstream industries, resulting in the duplication of tax levies between the construction enterprises and the downstream, such as the real estate enterprises, and the difficulties in the definition of the mode of concurrently and mixed sales of the construction industry. The tax loopholes of tax authorities lead to the loss of taxes, and the inflow of fixed assets can not offset the internal transformation and optimization of the construction industry.
The third part is the analysis of the difficulties in the construction industry. This part describes the difficulties that may arise in the reform, from the acquisition of the invoice, the time of tax payment, the place of tax payment and the change of the cost of the product. The enterprise value-added tax invoice is not easy to obtain, the source of material and the acquisition of equipment are all diversity, It is difficult to increase the deductions of the income tax; the construction industry generally has the project funds, the "triangle debt" which the material funds are in arrears to each other, and forms a vicious circle, which is not conducive to the tax payer in time. The instability of the tax time makes the construction enterprises unable to obtain the VAT special invoices in the process of settlement, and the difficulty of the deduction is increased. Building construction enterprises bring greater pressure to pay cash flow. The uncertainty of tax location makes it difficult for tax authorities to supervise them, and evasion and tax evasion are frequent.
The fourth part is the tax system design scheme for the implementation of VAT in the construction industry, including the division of the taxpayer, the tax rate, the entry tax amount, the tax time and the location of the construction industry. It mainly expounds that the division of the general taxpayer and the small scale taxpayer should pass the scale, the enterprise qualification and the accounting system three standards. It is accurate to divide it. The material of the VAT invoices, the situation of the equipment, the time and the place of the tax payer are divided into two sections. Through the analysis of the input-output table and the operating data of a listed company, it is estimated that when the actual deductible VAT invoice is 70% of the theory, The value-added tax rate most suitable for the survival and development of the construction industry is 8%-9%.
The fifth part is the supporting measures for the reform of the business tax in the construction industry. This part is mainly from the central and local tax distribution, the strengthening of tax collection and management, the change of the mode of project cost and the tax policy of the transition period in four aspects, including the adjustment of the proportion of the value added tax in the central and local areas to 67:33, and the reconstruction of the local subject. Tax types, increase the management of special invoices for VAT and four small tickets for construction industry, establish professional sharing database with the departments of land, finance, housing, public security and other departments. The government allocates enterprises with special financial funds to subsidize the actual tax burden. The aim is to provide an optimization scheme for the construction industry to change the VAT smoothly.
Through the analysis, the point of view is that there are many problems such as the breaking of the chain of deductible chain in the current business tax system, the serious duplication of Taxation, and the optimization of the upgrading of the industry. It is imperative to carry out the reform of "camp to increase", but the diversity and complexity of the construction industry will result in the process of reform. Therefore, the government should analyze the actual situation of the industry before the construction industry has changed the value-added tax, and formulate a tax system scheme which is suitable for the development of the enterprise, including tax rate, entry deduction and regulations. Influence should also be put forward to deal with policies and measures to ensure the smooth development and progress of the reform.
【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;F426.92

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本文編號：1958995