本文選題：增值稅　切入點：交通運輸業(yè)　出處：《蘇州大學》2013年碩士論文　論文類型：學位論文

【摘要】：本文以分析交通運輸業(yè)實施增值稅問題研究的背景及意義入手,闡述了交通運輸業(yè)的定義、分類及特點，介紹了“營改增”制度設計的主要內(nèi)容、論述了交通運輸業(yè)“營改增”必要性。通過理論學習和社會實踐，重點從多角度對鹽城市交通運輸業(yè)“營改增”過程中存在問題及面臨的現(xiàn)狀展開論述：一是對政府地方財政承受能力產(chǎn)生影響，二是加大了部分一般納稅人的稅收負擔，三是增加了稅務征管部門征收管理的難度，四是“營改增”納稅人對增值稅實務操作和稅收風險了解不夠，，五是稅務稽查快速應對能力迫切需要提高。最后，重點通過五個方面對交通運輸業(yè)營業(yè)稅改增值稅試點面臨問題及現(xiàn)狀進行探討，提出應對策略和建議，以便真正穩(wěn)妥有效地推動交通運輸業(yè)營改增試點步伐：一是調(diào)整稅收分配制度，增加中央與地方分享的增值稅中地方所占的份額，開辟地方性稅源，二是合理設計稅率水平，適當增加進項抵扣項目，降低企業(yè)稅收負擔，三是完善稅收征管環(huán)境，強化稅收信息化建設，提高稅收征管水平，四是增值稅專用發(fā)票不能隨便開具，取得合規(guī)合法的進項抵扣發(fā)票才能抵扣進項稅額，提高“營改增”納稅人風險應對能力，五是增強稅務稽查能力，建議開展事前監(jiān)控、事中風險評估、事后嚴厲打擊的各環(huán)節(jié)綜合控管。
[Abstract]:This paper begins with the analysis of the background and significance of the research on the implementation of VAT in the transportation industry, expounds the definition, classification and characteristics of the transportation industry, and introduces the main contents of the design of the system of "Business Reform and increase". In this paper, the necessity of "changing and increasing" in traffic and transportation industry is discussed, and through theoretical study and social practice, This paper mainly discusses the problems and the present situation in the process of "reform and increase" of transportation industry in Yancheng City from various angles: first, it has an impact on the local financial capacity of the government; secondly, it increases the tax burden of some ordinary taxpayers. Third, it has increased the difficulty of tax collection and management, fourth, "business reform" taxpayers do not know enough about the practical operation of value-added tax and tax risks, and fifth, the ability of tax inspection to respond quickly needs to be urgently improved. Finally, Through five aspects, the paper discusses the problems and current situation of the pilot reform of business tax and value-added tax in the transportation industry, and puts forward some countermeasures and suggestions. In order to really, steadily and effectively promote the pace of pilot reform of the traffic and transportation industry: first, adjust the tax distribution system, increase the local share of the VAT shared between the central and local governments, open up local tax sources, and, second, rationally design the level of tax rates. Appropriate increase of income deduction projects to reduce the tax burden on enterprises; third, improving the tax collection and management environment, strengthening the construction of tax information, raising the level of tax collection and management; and fourth, that special invoices for value-added tax should not be issued casually. Only by obtaining compliance and legal entry credit invoices can the tax amount be deducted, and the ability of taxpayers to cope with the risks of "business transformation and increase" be enhanced. Fifth, the ability of tax inspection should be enhanced, and it is recommended that prior monitoring be carried out and risk assessment in the event be carried out. After the severe punishment of each link comprehensive control.
【學位授予單位】：蘇州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F512;F506.7;F812.42

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