【摘要】：從稅制結(jié)構(gòu)的變動軌跡看,稅制結(jié)構(gòu)取決于該國的經(jīng)濟(jì)制度和發(fā)展水平,而經(jīng)濟(jì)制度和發(fā)展水平的進(jìn)步為稅制變動創(chuàng)造基本條件。我國分稅制改革距今已有20余年,較好地服務(wù)于我國宏觀經(jīng)濟(jì),在國際經(jīng)濟(jì)深度調(diào)整和國內(nèi)經(jīng)濟(jì)新常態(tài)下,如何更好地完善稅收制度,更好地推動經(jīng)濟(jì)社會發(fā)展,成為亟需解決的經(jīng)濟(jì)問題。自2012年上海市試點(diǎn)開始,標(biāo)志著新一輪稅制結(jié)構(gòu)調(diào)整的開始。“營改增”改革試點(diǎn)政策實(shí)施以來,試點(diǎn)地區(qū)從上海擴(kuò)展至全國,試點(diǎn)行業(yè)范圍在最初的交通運(yùn)輸業(yè)和研發(fā)和技術(shù)服務(wù)等六類現(xiàn)代服務(wù)業(yè)之外,又延伸到廣播影視服務(wù)業(yè);實(shí)施三年對現(xiàn)代服務(wù)業(yè)帶來了發(fā)展的機(jī)遇,但也暴露出一些問題。本文在現(xiàn)有現(xiàn)代服務(wù)業(yè)營業(yè)稅改征增值稅問題研究的基礎(chǔ)上以更好地推動改革為目的,研究了此次改革對現(xiàn)代服務(wù)業(yè)的影響,從企業(yè)稅負(fù)、營利狀況等方面來探究該類企業(yè)在試行“營改增”后的利弊,并通過對比一般納稅人和小規(guī)模納稅人的應(yīng)稅特點(diǎn),分析總結(jié)稅負(fù)變動的原因;還從對消費(fèi)者福利、經(jīng)濟(jì)增長產(chǎn)生不同效應(yīng)的角度分析了增值稅、營業(yè)稅;并就改革過程中存在的問題提出相應(yīng)的建議,希望能夠為后續(xù)的改革提供有價值的參考。本文采用使用投入產(chǎn)出法,定量分析“營改增”前后稅負(fù)變動的情況,并選取了代表性企業(yè)作為案例,通過理論與實(shí)際相結(jié)合的方式全面深入地展示。本文從宏觀與微觀、現(xiàn)實(shí)與未來的角度,深入分析“營改增”試點(diǎn)開展以來對現(xiàn)代服務(wù)業(yè)的影響及存在的問題,并借鑒其他國家相關(guān)改革經(jīng)驗提出相應(yīng)的政策建議。
[Abstract]:From the perspective of the changing track of the tax system structure, the tax system structure depends on the economic system and the development level of the country, and the progress of the economic system and the development level creates the basic conditions for the tax system change. It has been more than 20 years since the reform of the tax distribution system in our country, and it has served our macro economy well. Under the deep adjustment of the international economy and the new normal state of the domestic economy, how to improve the tax system and promote the economic and social development better? It has become an urgent economic problem. From 2012 Shanghai pilot began, marking the start of a new round of tax structure adjustment. Since the implementation of the pilot reform policy, the pilot area has expanded from Shanghai to the whole country, and the pilot industry has extended beyond the six types of modern services, such as transportation, research and development and technical services, to the radio, television and film services. Three years of implementation of the modern service industry brought opportunities for development, but also exposed some problems. On the basis of the existing research on the reform of the business tax on the modern service industry, this paper studies the impact of the reform on the modern service industry, starting with the tax burden of the enterprise. This paper explores the advantages and disadvantages of this kind of enterprises after trying out "reform and increase" in terms of profit status, analyzes and summarizes the reasons for the change of tax burden by comparing the taxable characteristics of ordinary taxpayers and small-scale taxpayers, and also analyzes the causes of changes in tax burden from the perspective of consumer welfare. This paper analyzes the value added tax and business tax from the point of view of different effects of economic growth, and puts forward corresponding suggestions on the problems existing in the process of reform, hoping to provide valuable reference for the subsequent reform. This paper adopts the input-output method to quantitatively analyze the changes of tax burden before and after "business reform and increase", and selects representative enterprises as a case study, which is demonstrated comprehensively and thoroughly through the combination of theory and practice. From the macro and micro point of view, reality and future, this paper deeply analyzes the influence and existing problems on modern service industry since the pilot project of "Business Reform and increase" was carried out, and puts forward corresponding policy suggestions for reference from the relevant reform experiences of other countries.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F719;F812.42

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本文編號：2262002