【作者】 张帆；

【导师】 郑志龙；

【作者基本信息】 郑州大学 ， 公共管理硕士（专业学位）， 2020， 硕士

【摘要】 “减税降费”是近些年一直被广泛热议的词语,其基本内涵是在现行经济条件允许的范围内,通过一系列税收政策的实施来切实减轻企业的税收负担、支持企业发展,进而促进经济长期稳定地增长。随着我国增值税制度的不断深化改革,由增值税新政策带来的积极“减税”效应愈发突出,但目前专家学者们的研究重点聚焦于国家宏观层面,而针对深化增值税改革对产业内带来的影响,相关的数据与实证并不多见。出于上述原因,本论文以近年来增值税改革为切入点对其减税效应进行研究:首先,在对国内外学者关于增值税税制、改革、减税研究成果进行梳理的基础上,通过研究税收负担理论、凯恩斯主义和供给学派等相关减税理论,形成本文对增值税改革的减税效应分析的理论基础;其次,是对我国增值税制度进行介绍,其中重点将本文所用到的增值税基础概念进行逐一说明,并从税率变化的角度对我国增值税的发展进行历史沿革;接着,以Z新区为范例,利用现有信息通过计算行业税负、构建“销售收入-应纳税额”弹性系数,统筹分析深化增值税改革后增值税政策的变化对房地产业、批发零售业、金融业等Z新区重点行业与典型行业的增值税一般纳税人的具体减税效果;第四对研究成果的总结归纳,在总结影响减税成效因素的基础上,从政策制定与政策执行两方面对Z新区增值税改革过程中显示出的短板与不足进行阐述。最后从实际出发,提出对今后增值税改革的相关建议,具体包括:进一步完善增值税税制、加快推进增值税法治化、加强增值税税种管理与纳税服务、提升企业财会人员能力等等,期望充实深化增值税改革的地方实证,助力增值税减税工作持续发挥积极效应,进而促进地方经济稳定繁荣发展。更多还原

【Abstract】 “Tax cuts and fee reduction” has been widely discussed over recent years.Essentially,it is about feasible action that aims to bring down enterprise taxation by implementing a set of taxation policies in a realistic consideration.Its main goal is to support the enterprise’s development and consequently sustain long-term stable growth for our economics.As the national VAT system reform being deepened,the positive effect of “tax cuts” from the new policy of VAT has become increasingly prominent.Currently,researches of the mainstream are focusing on topics of a macro level.However,concrete examples and associated supportive data analysis,which would show how deepening VAT reform affect different industries,are still lacking.In this vein,this thesis will study the effect of the tax cut in an approach of the VAT reform.In the first part,based on a thorough review of domestic and foreign research results of the VAT system,tax rate,tax reduction,a concrete analysis in the framework of relevant tax reduction theory of Keynesian School and Supply School is carried.As a result,a theoretical framework is constructed that will be used for our later analysis in this thesis.Secondly,the VAT system in China will be introduced with a focus of details on each individual basic concept that will be mentioned in our thesis.The history of VAT in China is presented in view of tax rate variation.Later,a case study for Z new district is presented.The tax burden of the industry is calculated by currently available information and an elastic coefficient of “Sales Revenue-Taxable Amount” is constructed.These two parameters are then fed to our model that would eventually perform an overall analysis of the practical effect of VAT policy change on general taxpayers from the core industries(namely the real estate,wholesale and retail,finance)and typical industries in Z new district.The last part will present the conclusion and main results of this thesis.Based on summarizing the fundamental elements that linked to the effect of tax cuts action,the shortages and insufficiencies in the aspects of both policy-making and implementation are elaborated.More importantly,several specific suggestions for future VAT reform in a realistic concern is presented as follow,for instance,further improve the value-added tax system,accelerate the legalization of value-added tax,strengthen the management and service of value-added tax,and enhance the capacity of corporate accounting staff and etc.All these are serving the goal of enriching the local evidence for deepening VAT Reform,supporting VAT cuts action being positively carried,and most importantly fueling the stable and prosperous development for local economics.更多还原