本文選題：增值稅　切入點(diǎn)：營業(yè)稅　出處：《寧夏大學(xué)》2014年碩士論文

【摘要】：自古以來,稅收都在國家的政治經(jīng)濟(jì)生活中發(fā)揮著至關(guān)重要的作用,影響著每一個國民的生活,而且,隨著社會經(jīng)濟(jì)生活的不停變化,一國的稅收也必須隨之進(jìn)行調(diào)整,以適應(yīng)國家政治經(jīng)濟(jì)的需要。為適應(yīng)社會主義市場經(jīng)濟(jì)的發(fā)展需要,我國在1994年實(shí)行了稅制改革,建立了增值稅與營業(yè)稅并存的流轉(zhuǎn)稅格局。但是經(jīng)過近二十年的發(fā)展,中國的經(jīng)濟(jì)與社會環(huán)境已經(jīng)發(fā)生巨大變化,增值稅與營業(yè)稅并存的格局因其所致的重復(fù)征稅、監(jiān)管障礙等問題已經(jīng)不能適應(yīng)現(xiàn)實(shí)需要,因此,營業(yè)稅改征增值稅是中國經(jīng)濟(jì)社會發(fā)展的必然選擇,也是中國稅制發(fā)展的必然歷史趨勢。 有稅收就必然有稅收法制,因?yàn)槎愂辗ㄖ剖且粐愂阵w制良性運(yùn)作的基本支撐,法律的“效率”、“公平”等原則也是稅收體制正確運(yùn)行的價值引導(dǎo)。因此,稅收效率與稅收公平也必然地成為稅法的基本原則。本文從我國現(xiàn)行的增值稅與營業(yè)稅并存格局所引發(fā)的稅收效率與稅收公平缺失角度分析了營業(yè)稅改征增值稅的重要價值,同時又從稅法的收成要素角度分析了營業(yè)稅改征增值稅所存在的制度障礙。 確實(shí),良好的稅收法制是良好的稅收運(yùn)行體制的保障,這已經(jīng)被古今中外的稅法發(fā)展史所證明,但是遺憾的是,我國的稅收法制遠(yuǎn)遠(yuǎn)跟不上稅收的發(fā)展步伐,尤其是增值稅法律制度。迄今為止,我國還沒有一部統(tǒng)一的《增值稅法》,關(guān)于增值稅的最高層次規(guī)范性文件只是國務(wù)院的《增值稅管理?xiàng)l例》,而且其規(guī)定也比較粗糙、原則,也缺乏完整性。在實(shí)現(xiàn)營業(yè)稅改征增值稅后,增值稅的覆蓋面將大幅度擴(kuò)大,增值稅的監(jiān)管也將更趨復(fù)雜,現(xiàn)行的增值稅法制遠(yuǎn)遠(yuǎn)不能滿足現(xiàn)實(shí)的需要,因此,增值稅法律制度的完善勢在必行。本文在介紹域外增值稅法制建設(shè)的成功經(jīng)驗(yàn)的基礎(chǔ)上,從制定增值稅基本法、完善增值稅基本制度、完善增值稅監(jiān)管法律制度等多角度,對營業(yè)稅改征增值稅后我國增值稅法律制度的建設(shè)提供了可供參考的路徑選擇。
[Abstract]:Since ancient times, the tax in the national political and economic life plays a vital role in affecting every citizen's life, but, with the changing of social and economic life, the national tax must be adjusted to adapt to the national political and economic needs. In order to meet the needs of the development of socialist market economy the implementation of China's tax reform in 1994, the establishment of the value-added tax and business tax tax coexist pattern. But after nearly twenty years of development, economic and social environment has undergone tremendous changes in the China, VAT and business tax coexist due to the problems caused by repeated taxation, regulatory barriers cannot meet the needs of the reality, therefore, the business tax VAT is the inevitable choice of Chinese economic and social development, the inevitable trend of history is China tax development.
The tax will inevitably have the law of tax, because the tax law is the basic support tax system benign operation, the law of "efficiency", "fair" principle is the tax system to the correct operation of value guide. Therefore, tax efficiency and tax fairness also inevitably become the basic principles of tax law. This paper from China's current the value added tax and business tax. Tax efficiency and fair tax revenue loss caused by the angle of pattern analysis of the important value of business tax VAT, and from the point of harvest the elements of tax law system of the obstacle of the business tax VAT exists.
Indeed, a good tax legal system is a good tax system security, which has been proved by the history of the development of the tax law at all times and in all countries, but unfortunately, the pace of development of China's legal system of tax than the tax, especially value-added tax law. So far, China is still not a unified. The value added tax ", the highest level of normative documents on value-added tax is the State Council" value-added tax management Ordinance, but its provisions are relatively rough, in principle, also lack of integrity. In the implementation of the business tax VAT, VAT coverage will greatly expand the value-added tax supervision will be more complex, the current tax legal system can not meet the real needs, therefore, to improve the tax legal system is imperative. Based on the successful experience of the foreign legal system of value-added tax on the value-added tax system from the basic law We should improve the basic system of VAT and improve the legal system of VAT supervision, etc., and provide a reference path for the construction of VAT legal system in China after the transformation of business tax into VAT.

【學(xué)位授予單位】：寧夏大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22

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