【作者】 王剑；

【导师】 孙伟；

【作者基本信息】 哈尔滨理工大学 ， 会计学， 2015， 硕士

【摘要】 着力打造战略新兴产业，推动第三产业的又好又快发展，重点解决日渐突出的结构性矛盾，是十八届三中全会报告的目标要求。回顾改革开放至今，我国的经济和社会结构发生了翻天覆地的变化，人民的生活水平和幸福指数也在逐年的攀升，这无不得益于税收收入的连年大幅增长，但在这些光鲜亮丽的功绩背后也隐藏着阻碍第三产业继续发展的税制结构问题。在我国现行的税制结构中，并存的两种互不干涉的流转税—增值税与营业税，随着商品和服务的融合程度越来越高，两个税种之间的矛盾也逐渐凸显出来。为了避免营业税重复征税的问题，以及赋予税收促进社会公平、调节产业结构优化升级等使命，增值税最终会彻底取代营业税已被我国列为势在必行之事。根据营改增已经实施的成果来看，切实为第三产业的快速发展提供了有利的空间，减税效果明显，但改革初期仍会有小部分企业没有享受到改革的红利。本文针对此种现象，先全面探究了国内外的研究成果，然后在分别提出能够影响交通运输业和部分现代服务业税负变动因素的基础上，通过构建税负测算模型对两个行业在不同纳税人的情况下进行分析，分析其在何种情况下，会达到减税的目的，再根据分析结果以及营改增实施后对宏观和微观经济的影响效果，进而判断出此次营改增对我国第三产业的经济影响，并从政府和企业自身两个角度出发提出企业接下来的改进措施。笔者希望通过本文的研究，能够为第三产业试点企业在落实未来营改增的继续扩围过程中提供参考，避免企业出现税负过重、影响第三产业发展步伐的因素。同时促进我国整体产业链的优化升级，为我国经济的转型发展与稳步提升贡献出一份力量。更多还原

【Abstract】 Efforts to build strategic emerging industries, vigorously promote the development of the third industry, focused on solving increasingly prominent structural contradictions, is objectives and requirements of the Shiba Jie Third Plenary report. Recalling since the reform and opening, China’s economic and social structure has happened enormous changes. People’s living standard has gradually improved. This is due to the tax revenue has been increasing year by year, but behind these achievements, it also hides some problems of tax system structure that impede the continued development of the third industry.In China’s tax system in the current, there are two kinds of parallel and non-interference in each other’s tax-value added tax and business tax. As the fusion degree of the goods and services is higher and higher, contradictions of the two taxes are gradually becoming prominent. In order to avoid the problem of double taxation and to give tax to promote social justice, optimization and upgrading of industrial structure mission, value-added tax will eventually completely replace the business tax has been listed as a matter of imperative. According to the results of the implementation, it effectively provides a favorable space for the rapid development of the third industry and the effect of tax reduction is obvious. But the initial reforms, a small part of enterprises do not enjoy the dividends of this reform. In this paper, it firstly comprehensive studies the research results at home and abroad, and then respectively proposes factors that could affect the tax changes. By building tax calculation model, undercircumstances of different taxpayers, it analyses transportation and part ofmodern service industry. Analyzing under what circumstances they willachieve tax purposes. According to the results again and the impact ofmacro-and micro-economic, the paper can summarize the economic impacton China’s third industry after replacing business tax with value-added tax.And from the two perspectives of the government and the enterprisesthemselves, the paper puts forward improvements.Through this study, the author hope that it can provide advices for thethird industry enterprises in the process of tax reform continues to expandaround. It also can avoid tax burden of enterprises is overweight andpromote the development of the third industry. At the same time, the paperexcites the whole industry chain can the optimization and upgrading, andmake a contribution for the development of China’s economy and steadyimprovement.更多还原