發(fā)布時(shí)間：2018-03-17 19:08

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

【摘要】：本文以分析交通運(yùn)輸業(yè)實(shí)施增值稅問題研究的背景及意義入手,闡述了交通運(yùn)輸業(yè)的定義、分類及特點(diǎn)，介紹了“營(yíng)改增”制度設(shè)計(jì)的主要內(nèi)容、論述了交通運(yùn)輸業(yè)“營(yíng)改增”必要性。通過理論學(xué)習(xí)和社會(huì)實(shí)踐，重點(diǎn)從多角度對(duì)鹽城市交通運(yùn)輸業(yè)“營(yíng)改增”過程中存在問題及面臨的現(xiàn)狀展開論述：一是對(duì)政府地方財(cái)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(fù)擔(dān)，三是增加了稅務(wù)征管部門征收管理的難度，四是“營(yíng)改增”納稅人對(duì)增值稅實(shí)務(wù)操作和稅收風(fēng)險(xiǎn)了解不夠，，五是稅務(wù)稽查快速應(yīng)對(duì)能力迫切需要提高。最后，重點(diǎn)通過五個(gè)方面對(duì)交通運(yùn)輸業(yè)營(yíng)業(yè)稅改增值稅試點(diǎn)面臨問題及現(xiàn)狀進(jìn)行探討，提出應(yīng)對(duì)策略和建議，以便真正穩(wěn)妥有效地推動(dòng)交通運(yùn)輸業(yè)營(yíng)改增試點(diǎn)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(shè)計(jì)稅率水平，適當(dāng)增加進(jìn)項(xiàng)抵扣項(xiàng)目，降低企業(yè)稅收負(fù)擔(dān)，三是完善稅收征管環(huán)境，強(qiáng)化稅收信息化建設(shè)，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(jìn)項(xiàng)抵扣發(fā)票才能抵扣進(jìn)項(xiàng)稅額，提高“營(yíng)改增”納稅人風(fēng)險(xiǎn)應(yīng)對(duì)能力，五是增強(qiáng)稅務(wù)稽查能力，建議開展事前監(jiān)控、事中風(fēng)險(xiǎn)評(píng)估、事后嚴(yán)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(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F512;F506.7;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 歐涉遠(yuǎn);;增值稅覆蓋運(yùn)輸業(yè)的稅負(fù)分析[J];東方企業(yè)文化;2011年24期

2 歐涉遠(yuǎn);;增值稅“擴(kuò)圍”對(duì)運(yùn)輸業(yè)稅負(fù)的影響[J];東方企業(yè)文化;2012年01期

3 曾寧波;建筑安裝和交通運(yùn)輸行業(yè)改征增值稅的現(xiàn)實(shí)性研究[J];福建稅務(wù);1999年09期

4 周杰;;試論擴(kuò)大我國(guó)增值稅征收范圍[J];國(guó)有資產(chǎn)管理;2009年08期

5 吳惠婷;;營(yíng)改增試點(diǎn)對(duì)交通運(yùn)輸企業(yè)的影響[J];財(cái)會(huì)月刊;2012年23期

6 管永昊;李睿;;營(yíng)業(yè)稅改征增值稅試點(diǎn):目標(biāo)、問題與建議[J];安徽行政學(xué)院學(xué)報(bào);2012年03期

7 趙富明;上官鳴;;營(yíng)業(yè)稅改征增值稅實(shí)質(zhì)及改征對(duì)交通運(yùn)輸業(yè)的影響[J];財(cái)會(huì)月刊;2012年13期

8 劉東輝;;試論營(yíng)業(yè)稅改征增值稅對(duì)不同行業(yè)的影響[J];經(jīng)濟(jì)師;2012年05期

9 郭家華;;增值稅擴(kuò)圍改革對(duì)第三產(chǎn)業(yè)的影響——以交通運(yùn)輸企業(yè)為例[J];理論月刊;2011年08期

10 韓東成;;營(yíng)業(yè)稅改征增值稅對(duì)航道維護(hù)管理事業(yè)單位的影響及對(duì)策研究[J];交通財(cái)會(huì);2012年08期

本文編號(hào)：1626079