本文關鍵詞： “擴圍”改革 雙元增值稅 勞務增值稅 投入產(chǎn)出 行業(yè)核算賬戶法 稅收管理　出處：《中國科學技術大學》2014年碩士論文　論文類型：學位論文

【摘要】：2012年我國在上海地區(qū)選擇了交通運輸業(yè)和部分現(xiàn)代服務業(yè)開始增值稅“擴圍”試點改革,并于2013年8月陸續(xù)擴大改革試點地區(qū)和試點行業(yè)。增值稅“擴圍”意味著營業(yè)稅的消失,地方政府因此缺失主體稅種,大幅度減少主體稅種收入；地稅局的職能范圍會縮減,稅務機構職責權限減小。因此,增值稅“擴圍”改革后如何構建地方的主體稅種、維持地方政府的主體稅種收入,以及劃分新的地稅局機構職能等成為亟待解決的問題。在這種背景下探討“擴圍”改革之后的增值稅及征管方式、以及該方式下中央與地方對增值稅收入的分享比例問題,對解決改革面臨的突出性問題和完善增值稅制度具有現(xiàn)實意義。 通過文獻研究,借鑒國外雙元增值稅的經(jīng)驗教訓,總結分析對我國引入雙元增值稅的啟示,結合國內國情提出我國的貨物和勞務雙元增值稅,并以算例形式論證其征管方式能夠在健全的稅收清算和發(fā)票管理體系下有效運行,根據(jù)2007年的投入產(chǎn)出表,對我國135個行業(yè)進行統(tǒng)計分析,運用行業(yè)核算賬戶法估算各個行業(yè)的增值稅稅基及稅收收入,測算出改革后中央與地方政府對增值稅收入的分享比例。 本文的研究結果表明：在目的地原則下,如以維持現(xiàn)行的財政體制為前提,輔以健全的增值稅稅收清算和發(fā)票管理系統(tǒng),在我國引入分屬中央和地方政府的貨物和勞務雙元增值稅,由國稅局和地稅局分別征收,并對國內增值稅按68%：32%的比例在兩級政府間進行分配,可以解決增值稅改革面臨的地方政府主體稅種缺失、財政收入大幅減少、財政的自給能力降低,以及地稅局征收管理職責權限縮小等一系列的實際問題。
[Abstract]:In 2012, China chose the transportation industry and some modern service industries in Shanghai to start the VAT "Envelopment expansion" pilot reform. In August 2013, the reform of the pilot areas and the pilot industries was gradually expanded. The VAT "expansion" means the disappearance of the business tax, so the local government lacks the main tax category and greatly reduces the income of the main tax; The scope of the functions of the local tax bureau will be reduced, and the duties and powers of the tax authorities will be reduced. Therefore, how to construct the main tax categories of the local government and maintain the main tax revenue of the local government after the reform of VAT "expanding the perimeter". It is urgent to solve the problem of dividing the functions of the new local tax bureau. Under this background, this paper probes into the VAT and the way of collection and management after the reform of "expanding the environs". It is of practical significance to solve the outstanding problems faced by the reform and to perfect the VAT system. Through the literature research, draw lessons from the experience and lessons of foreign dual value-added tax, summarize and analyze the inspiration of introducing dual value-added tax to our country, and put forward the dual value-added tax of goods and services in our country combined with the domestic conditions. It is proved by example that its collection and management can operate effectively under a sound tax clearing and invoice management system. According to the input-output table of 2007, the statistical analysis of 135 industries in China is carried out. This paper estimates the VAT tax base and tax revenue by using the trade accounting account method, and calculates the share ratio of the VAT revenue between the central and local governments after the reform. The results show that: under the principle of destination, such as maintaining the current financial system as the premise, supplemented by a sound VAT tax clearing and invoice management system. The introduction of dualistic value-added tax on goods and services belonging to the central and local governments in our country is collected by the State Revenue Bureau and the Local tax Bureau respectively, and the domestic value-added tax is distributed between the two levels of government according to the ratio of 68: 32%. It can solve a series of practical problems, such as the absence of local government's main tax, the reduction of fiscal revenue, the decrease of fiscal self-sufficiency, and the reduction of local tax bureau's authority to collect and manage duties.
【學位授予單位】：中國科學技術大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關期刊論文 前10條

1 張文春,陳奎;增值稅的國際比較與思考[J];財經(jīng)問題研究;2000年03期

2 李晶;;商品稅體系改革研究——實然性問題、實施步驟與約束性條件[J];財經(jīng)問題研究;2011年02期

3 白彥鋒;吳哲方;;增值稅中央與地方分享比例問題研究[J];財貿(mào)經(jīng)濟;2010年03期

4 施文潑;賈康;;增值稅“擴圍”改革與中央和地方財政體制調整[J];財貿(mào)經(jīng)濟;2010年11期

5 肖緒湖;汪應平;;關于增值稅擴圍征收的理性思考[J];財貿(mào)經(jīng)濟;2011年07期

6 姜明耀;;貨物與勞務雙元增值稅模式探討——增值稅“擴圍”改革的一個過渡方案[J];財貿(mào)經(jīng)濟;2012年03期

7 胡怡建;李天祥;;增值稅擴圍改革的財政收入影響分析——基于投入產(chǎn)出表的模擬估算[J];財政研究;2011年09期

8 溫桂榮;;結構性減稅對城鄉(xiāng)收入差距的調節(jié):一個文獻綜述[J];湖南社會科學;2013年02期

9 陳頌東;;中國的分稅制與地方財政自給能力[J];華中科技大學學報(社會科學版);2009年03期

10 魏陸;;擴大增值稅征收范圍改革研究[J];經(jīng)濟問題探索;2011年07期

，

本文編號：1470153