本文選題：增值稅 + 營業(yè)稅�。� 參考：《天津財經(jīng)大學(xué)》2013年碩士論文

【摘要】：我國現(xiàn)行的增值稅和營業(yè)稅并存的稅收體制,在促進(jìn)經(jīng)濟(jì)發(fā)展方面雖然起到了一定的作用。但是,同時也導(dǎo)致了重復(fù)征稅,在一定程度上扭曲了經(jīng)濟(jì)的發(fā)展。為此,國內(nèi)學(xué)者普遍認(rèn)為應(yīng)該擴(kuò)大增值稅的征收范圍,逐步將現(xiàn)行征收營業(yè)稅的行業(yè)納入到增值稅的征收范圍,建立完全的消費(fèi)型增值稅。 2012年1月1日上海率先啟動了營業(yè)稅改征增值稅試點(diǎn)工作,在上海成功試點(diǎn)的基礎(chǔ)上,2012年8月1日起至年底,北京、天津、江蘇、浙江等8個省(直轄市)陸續(xù)被納稅了改革試點(diǎn)范圍。根據(jù)試點(diǎn)地區(qū)的統(tǒng)計(jì)情況,絕大部分試點(diǎn)地區(qū)的試點(diǎn)企業(yè)都減輕了稅負(fù),但是,也有少量稅負(fù)增加的企業(yè),主要集中在交通運(yùn)輸業(yè)和固定資產(chǎn)融資租賃業(yè)。 交通運(yùn)輸業(yè)作為本次改革的試點(diǎn)行業(yè),出現(xiàn)了整體上稅負(fù)略有增加,少數(shù)企業(yè)稅負(fù)劇減的特殊情況。這主要跟交通運(yùn)輸業(yè)自身的特點(diǎn)有關(guān),一方面,企業(yè)納入試點(diǎn)之前購置的運(yùn)輸工具設(shè)備等固定資產(chǎn)不能做進(jìn)項(xiàng)稅抵扣,并且購買燃油料和修理修配勞務(wù)中很大一部分無法取得增值稅進(jìn)項(xiàng)稅額,導(dǎo)致企業(yè)進(jìn)項(xiàng)稅額不足,使得整體稅負(fù)增加。另一方面,交通運(yùn)輸企業(yè)的成本中交通運(yùn)輸工具所占比重很大,而交通運(yùn)輸工具的使用周期相對較長,如果企業(yè)當(dāng)期購置交通運(yùn)輸工具就會產(chǎn)生大量的進(jìn)項(xiàng)稅額,出現(xiàn)稅負(fù)劇減的情況。如果沒有購進(jìn)運(yùn)輸工具,進(jìn)項(xiàng)稅額就會很少,稅負(fù)較大。所以,交通運(yùn)輸企業(yè)的增值稅稅額的多少會隨著購買交通運(yùn)輸工具呈現(xiàn)一定的周期性。此外,“營改增”試點(diǎn)過程中還暴露出一些現(xiàn)行稅種設(shè)計(jì)、收入分配、稅收征管方面的問題,我國可以根據(jù)實(shí)際情況,在今后的改革中逐步解決這些問題,為經(jīng)濟(jì)發(fā)展創(chuàng)造良好的稅收環(huán)境。
[Abstract]:The current tax system of value-added tax and business tax has played a certain role in promoting economic development. However, it also leads to double taxation, which to some extent distorts the development of economy. For this reason, domestic scholars generally believe that the scope of VAT collection should be expanded and the existing business tax industries should be gradually included in the scope of VAT collection. On January 1, 2012, Shanghai took the lead in launching the pilot work of changing business tax into value-added tax. On the basis of the successful pilot in Shanghai, from August 1 to the end of 2012, Beijing, Tianjin, Jiangsu, Zhejiang and other 8 provinces (municipalities directly under the Central Government) have been tax reform pilot scope. According to the statistics of the pilot areas, most of the pilot enterprises in the pilot areas have reduced the tax burden, but there are also a small number of enterprises with increased tax burden, mainly concentrated in the transportation industry and the fixed assets financing leasing industry. As the pilot industry of this reform, the transportation industry has seen a slight increase in the overall tax burden and a sharp reduction in the tax burden of a few enterprises. This is mainly related to the characteristics of the transportation industry itself. On the one hand, fixed assets such as transportation equipment purchased by enterprises before the pilot project cannot be deducted from the income tax. And the purchase of fuel materials and repair services in a large part of the value added tax can not be obtained, resulting in a lack of enterprise income tax, so that the overall tax burden increased. On the other hand, transportation means account for a large proportion of the cost of transportation enterprises, and the service cycle of transport vehicles is relatively long. If enterprises purchase transport vehicles in the current period, there will be a large amount of input tax. There was a sharp reduction in the tax burden. If you do not purchase the means of transport, the income tax will be small, tax burden. Therefore, the value added tax of transportation enterprises will show a certain periodicity with the purchase of transport vehicles. In addition, some problems in the design of current tax categories, income distribution, and tax collection and administration have been exposed during the pilot process of "camp reform and increase". China can gradually solve these problems in the future reform according to the actual situation. Create a favorable tax environment for economic development.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F512.1

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本文編號：2012093