本文選題：鐵路運輸 + 增值稅　； 參考：《東北財經(jīng)大學》2013年碩士論文

【摘要】：營業(yè)稅在稅收公平方面歷來飽受詬病,在其征收過程中不考慮生產(chǎn)經(jīng)營活動的價值變化方式,除了少數(shù)幾項特殊情況允許差額征稅外,大多以營業(yè)額全額為稅基計算繳納營業(yè)稅,不得抵扣以前期間已納稅款,割裂了價值創(chuàng)造過程,影響稅收公平,但是由于其計算征收簡單,在經(jīng)濟發(fā)展初期,考慮到社會經(jīng)濟形式的復雜性,稅收征管水平的有限,營業(yè)稅在一定時期符合經(jīng)濟發(fā)展狀況,也符合稅收征管的成本效益原則。與營業(yè)稅相比,增值稅是一個比較優(yōu)越的稅種,其對增值額征稅,改征增值稅后,在征稅環(huán)節(jié)抵扣以前環(huán)節(jié)已納稅款,有利于稅收公平,同時也反映價值增值過程。 改革開放以來,我國經(jīng)濟發(fā)展迅速,稅收征管的水平也得到了快速發(fā)展,營業(yè)稅本身的缺陷逐漸體現(xiàn)出來,此時有必要用增值稅這個比較優(yōu)越的稅種替代營業(yè)稅,對此我國先后在部分行業(yè)、部分地區(qū)進行了營業(yè)稅改征增值稅試點,2013年8月已在全國推廣,隨著近期營業(yè)稅改征增值稅步伐的加快,越來越多的行業(yè)納入增值稅的征稅范圍。我國鐵路運輸目前仍然實行的是營業(yè)稅,鐵路運輸在我國國民經(jīng)濟中起著非常重要的作用,有必要將其納入增值稅的征稅范圍。 鑒于此,本文通過比較分析營業(yè)稅和增值稅各自的特點,借鑒營改增在其他行業(yè)的實踐經(jīng)驗,結合各位學者的理論研究和我國稅收的具體情況,研究了鐵路運輸改征增值稅問題。 第一章,從我國營業(yè)稅改征增值稅的大背景出發(fā),概括介紹我國稅制改革的具體實施過程,試點地區(qū)的范圍的擴大過程,列舉了當前國內(nèi)外有關鐵路運輸改征增值稅的理論研究情況,系統(tǒng)說明本文的行文框架和創(chuàng)新與不足。 第二章,對我國鐵路運輸?shù)慕?jīng)營特點和稅收現(xiàn)狀進行介紹。 第三章,先介紹與鐵路運輸改征增值稅的相關理論研究,然后對在我國鐵路運輸改征增值稅的必要性和可行性進行分析。 第四章,通過比較分析,根據(jù)現(xiàn)行法律法規(guī),從實踐角度研究鐵路運輸改征增值稅后的具體情況,包括征稅對象、納稅人、稅率、進項稅額和銷項稅額、納稅時間和納稅期限、稅收優(yōu)惠和稅收征管。 第五章,分析鐵路運輸改征增值稅以后的兩個方面影響,一是改征后對鐵路運輸企業(yè)自身影響,二是對其他企業(yè)的影響,其他企業(yè)包括小規(guī)模納稅人和一般納稅人。 第六章,對全文進行總結。 本文分析了鐵路運輸改征增值稅問題的相關文獻,主要從營業(yè)稅重復征稅的角度來比較分析增值稅與營業(yè)稅在稅負上的差異,通過分析如何降低重復征稅問題,分析在鐵路運輸行業(yè)改征增值稅的必要性和可行性,通過借鑒比較和經(jīng)驗分析,研究了實施增值稅的稅收政策的實體方面和程序方面的一些問題,諸如征稅對象和稅率,納稅時間和納稅期限,稅收優(yōu)惠等,進而在具體操作上得出一些結論。本文可能存在以下幾個不足之處：在對鐵路運輸改征增值稅的過程中,涉及的許多方面,具體情況很復雜,鑒于自身水平有限,視野不夠,可能對其不能對其在稅收實踐的方方面面都給予詳盡論述。
[Abstract]:Business tax has always been criticized in the field of tax fairness. In the course of its collection, it does not consider the way of changing the value of production and operation. In addition to a few special circumstances allowing the difference to be taxed, most of them pay the business tax based on the full amount of turnover on the basis of the tax base. It may not offset the tax payment in the early stage and split the process of value creation and influence the process of value creation. Tax is fair, but because of its simple calculation and expropriation, in the early stage of economic development, considering the complexity of the social and economic forms, the limited tax collection and management level, the business tax is in line with the economic development in a certain period, and it also conforms to the cost benefit principle of tax collection and management. After the value is taxed and the VAT is changed, the tax payment in the taxing link will benefit the tax equity and reflect the value added process.
Since the reform and opening up, our country's economy has developed rapidly, the level of tax collection and management has also developed rapidly. The defects of the business tax itself are gradually reflected. At this time, it is necessary to replace the business tax with the superior tax of value-added tax. In some areas, China has carried out the VAT pilot of business tax reform in some areas, and 8 in 2013. The month has been popularized throughout the country. With the quickening of the pace of VAT in the near future, more and more industries have been incorporated into the scope of tax collection. At present, China's railway transportation is still operating tax. Railway transportation plays a very important role in the national economy of our country. It is necessary to bring it into the scope of tax collection.
In view of this, through comparing and analyzing the respective characteristics of the business tax and VAT, using the experience of increasing the practice in other industries, combining the theoretical research of the scholars and the specific situation of our tax revenue, this paper studies the problem of the value added tax of railway transportation.
The first chapter, starting from the big background of VAT in China's business tax reform, summarizes the specific implementation process of the tax reform in China, the expansion process of the scope of the pilot area, and lists the current domestic and foreign theoretical research on the improvement of the value-added tax on railway transport, and systematically illustrates the framework and innovation of this article.
The second chapter introduces the operation characteristics and tax status of China's railway transportation.
In the third chapter, we first introduce the relevant theoretical research on the transformation of value-added tax with railway transportation, and then analyze the necessity and feasibility of changing the VAT in China's railway transportation.
The fourth chapter, through the comparative analysis, according to the current laws and regulations, from the practical point of view of the specific situation after the railway transport to value-added tax, including tax objects, taxpayers, tax rates, income tax and sales tax, tax time and tax period, tax incentives and tax levy management.
The fifth chapter analyzes the influence of the two aspects of the railway transportation to the value-added tax, one is the influence on the railway transportation enterprises, the two is the influence on other enterprises, and the other enterprises include the small scale taxpayers and the general taxpayers.
The sixth chapter is a summary of the full text.
This paper analyzes the related literature of the railway transport to VAT, mainly from the angle of the business tax repeated tax to compare the difference between the value added tax and the business tax in the tax burden. Through the analysis of how to reduce the problem of repeated taxation, the necessity and feasibility of changing the value-added tax in the railway transportation industry are analyzed, and the comparison and experience are used for reference. This paper studies the substantive and procedural problems in the implementation of the tax policy of VAT, such as tax objects and tax rates, tax time and tax time, tax incentives, and so on, and then draws some conclusions in specific operations. This paper may have the following shortcomings: in the process of changing the value-added tax on railway transport, In many aspects, the specific situation is very complex. In view of its limited level and lack of vision, it may not give a detailed account of all aspects of its tax practice.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F532

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本文編號：1986203