【作者】 洪涛；

【导师】 黄琳琳；

【作者基本信息】 哈尔滨工业大学 ， 公共管理， 2015， 硕士

【摘要】 营改增是我国财税体制改革的重要内容,如何通过合理的政策制定和实施,确保改革成效并解决试点期间产生税收风险问题,我国在理论和实践方面都处于研究探索阶段。本文着眼于营改增税制改革的政策影响,深入分析深圳市现阶段试点改革成效、存在的税收风险及根本原因,针对性地提出试点工作优化建议,对逐步扩围的试点工作提供有益参考和借鉴。营改增税制改革成功与否,关键在于能否实现营改增结构性减税和促进经济发展的长远目标。本文以营改增改革目标和方向为切入点,从税收理论和客观需求两方面论述营改增的现实必要性。税收公平、中性、效率三大理论原则,要求将营业税纳入增值税,形成统一完整的增值税制度,同时,营改增具有消除重复征税、完善税制体系、优化产业结构的客观作用,两者共同决定了营改增打通抵扣链条、减轻企业税负的政策导向。本文从政策层面分析营改增对交通运输业和部分现代服务业带来正反两方面的影响,并深入阐述深圳市试点实施工作运行情况,认为试点期间,政府部门在政策制定、征收管理等方面的工作存在不足之处,导致税收风险的产生,不利于改革目标的实现。在综合分析政策影响和试点实施效果的前提下,本文认为,政府部门作为政策制定者和执行者,在实现税制改革目标过程中扮演重要角色,政府部门应从防范和降低税收风险的角度出发,通过完善增值税税制设计和执行、加强试点企业日常管理、强化试点企业风险监控等具体措施,确保下一阶段营改增试点改革的顺利推进。更多还原

【Abstract】 To replace business tax with value-added tax(VAT) plays a significant part inour tax system reform. How to use reasonable policy formulation and implementation as the way of ensuring the achievement of the tax reform and the solution to tax risks produced during the pilot period, our country is still in the stage of research and exploration both in theory and practice. Focusing on the effect of the tax policy reform, this paper is ina deep analysis of the pilot reform effects of the present stage in Shenzhen, those existing tax risks and fundamental reasons. It is trying to provide a useful reference to the pilot work by putting forward the optimization suggestion for the gradual deepening pilot work.The VAT tax reform will be successful or not, the key lies in whether we can achieve structural tax reduction and the long-term goal of economic development. This paper discusses the realistic necessity of VAT tax reform from both sides of tax theory and objective demand, taking the objectives and direct ion of which as the entry point. According to the three fundamental tax principles of fair, neutrality and efficiency, business tax should be replaced by VAT tax to form a complete tax system of VAT. Together with the objective function of VAT tax reform, which are eliminating double taxation, perfecting tax system and optimizing the industrial structure, contributes to the policy orientation of getting through tax reduction chain and reducing tax burden.Based on an analysis of policies, this paper offers both views of positive and negative impacts of VAT tax reform on the transportation industry and modern service industry, by further elaboration of the pilot implementation situation of Shenzhen City, it is concluded that during the pilot period, the perf ormance of our government is not good enough to reach the target of tax reform, in the aspects of policy formulation, tax collection and management, which probably leads to tax risk production.In a comprehensive analysis of policy influences and pilot imp lementation effect, in this paper it is argued that, the government plays an important role of policy formulation and implementation in the realization of the goal of tax reform. Acting from the perspective of preventing and reducing tax risk, the government should take advantage of a series of concrete measures of improving VAT tax system design and implementation, strengthen the daily management and tax risk monitoring of the pilot enterprises, to ensure the VAT tax reform for the next stage a smooth progress.更多还原