本文選題：營(yíng)改增 + 增值稅　； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著增值稅稅制的不斷變革,增值稅稅率也幾經(jīng)改革,營(yíng)改增后,我國(guó)增值稅一般納稅人的稅率檔次由最初的兩檔(17%、13%)增加到四擋(17%、13%、11%、11%、6%)。這種多檔稅率并存的情況,有一定的合理性,也存在諸多的不足與弊端,因此,為了保證增值稅稅收中性的充分發(fā)揮,有必要在完成增值稅全覆蓋以后,盡快的推進(jìn)增值稅稅率簡(jiǎn)化改革。本文在對(duì)營(yíng)改增后增值稅稅率現(xiàn)狀進(jìn)行了解基礎(chǔ)上,分析增值稅稅率現(xiàn)狀存在的不足與問(wèn)題,借鑒國(guó)外有關(guān)經(jīng)驗(yàn),結(jié)合國(guó)內(nèi)的實(shí)際發(fā)展情況,探討增值稅稅率簡(jiǎn)并方案及稅率取值范圍,提出營(yíng)改增后增值稅稅率簡(jiǎn)并思路、模型構(gòu)建,根據(jù)2012年中國(guó)投入產(chǎn)出表及2013年稅務(wù)年鑒數(shù)據(jù)及模型公式將21種稅率組合方案進(jìn)行模擬測(cè)算對(duì)比,遵循營(yíng)改增后減輕納稅人稅負(fù)和保證國(guó)家財(cái)政收入穩(wěn)定雙重原則選擇最優(yōu)稅率簡(jiǎn)并方案,分析得出最優(yōu)稅率簡(jiǎn)并方案,即標(biāo)準(zhǔn)稅率為11%,低稅率為7%,征收率為3%的稅率簡(jiǎn)并方案。最后,通過(guò)對(duì)各地區(qū)稅負(fù)進(jìn)行模擬測(cè)算驗(yàn)證最優(yōu)稅率簡(jiǎn)并方案可行性。本文主要內(nèi)容如下:第一部分,對(duì)營(yíng)改增以后我國(guó)增值稅的變動(dòng)情況進(jìn)行了解,總結(jié)研究背景,并對(duì)現(xiàn)有的研究進(jìn)行收集學(xué)習(xí)與綜述,以便從理論及研究實(shí)際上支撐本文研究;第二部分,介紹增值稅稅率設(shè)置的基本原理,總結(jié)我國(guó)增值稅制度的特征以及作用,并就增值稅稅率設(shè)計(jì)理論基礎(chǔ)進(jìn)行總結(jié);第三部分,分析我國(guó)現(xiàn)行增值稅稅率存在的問(wèn)題與不足。第四部分主要闡述了歐盟國(guó)家、新西蘭及亞洲周邊國(guó)家增值稅稅率結(jié)構(gòu)的發(fā)展及其借鑒意義,歐盟國(guó)家實(shí)施增值稅較早在增值稅率結(jié)構(gòu)的設(shè)計(jì)上對(duì)我國(guó)增值稅稅率完善有許多值得借鑒之處,新西蘭作為是現(xiàn)代型增值稅制度的典型范例,在稅率設(shè)置的合理性上對(duì)我國(guó)增值稅稅率簡(jiǎn)并具有參考意義。第五部分,進(jìn)行營(yíng)改增后增值稅稅率的思路提出以及模型構(gòu)建,運(yùn)用投入產(chǎn)出法,確立稅基計(jì)算模型,對(duì)稅率簡(jiǎn)并組合方案進(jìn)行模擬測(cè)算與實(shí)際值進(jìn)行對(duì)比分析。在測(cè)算的基礎(chǔ)上,對(duì)營(yíng)改增以后增值稅稅率簡(jiǎn)并提出自己的看法與建議,確定最適合的稅率簡(jiǎn)并方案。
[Abstract]:With the constant reform of the VAT tax system, the VAT tax rate has also been reformed several times. After the reform of the VAT tax rate, the tax rate of the general VAT taxpayers in our country has increased from the original two levels to 17%. The coexistence of multi-file tax rates is reasonable to some extent, and also has many shortcomings and drawbacks. Therefore, in order to ensure the full play of the neutrality of value-added tax, it is necessary to complete the full coverage of value-added tax. Promote the reform of VAT tax rate simplification as soon as possible. On the basis of understanding the current situation of value-added tax rate after the operation reform, this paper analyzes the shortcomings and problems existing in the current situation of value added tax rate, draws lessons from the relevant experience of foreign countries, and combines with the actual development situation in China. This paper probes into the degeneracy scheme of VAT rate and the range of the value of VAT rate, and puts forward the degenerate idea and model construction of VAT rate after the increase of VAT tax rate. According to the input-output table of China in 2012 and the data and model formula of tax yearbook 2013, 21 tax rate combination schemes are simulated and compared. According to the double principles of reducing the tax burden on taxpayers and ensuring the stability of the national financial revenue, the best tax rate degeneracy scheme is selected, and the optimal tax rate degeneracy scheme is obtained, that is, the standard tax rate is 11%, the low tax rate is 7%, and the rate of levy is 3%. Finally, the feasibility of the optimal tax rate degeneracy scheme is verified by simulating the tax burden of each region. The main contents of this paper are as follows: the first part is to understand the changes of VAT in China after the increase of camp reform, summarize the research background, and collect, study and summarize the existing research in order to support the research in theory and practice. The second part introduces the basic principle of setting the VAT rate, summarizes the characteristics and functions of the VAT system in China, and summarizes the theoretical basis of the design of the VAT rate. This paper analyzes the problems and shortcomings of the current value-added tax rate in China. The fourth part mainly expounds the development and significance of the structure of value-added tax rate in the European Union, New Zealand and the countries around Asia. European Union countries implemented VAT earlier in the design of VAT rate structure for our country to improve the VAT rate has a lot of reference, New Zealand is a typical example of modern VAT system. The rationality of tax rate setting has reference significance to our country value-added tax rate degeneracy. In the fifth part, the author puts forward the idea of value-added tax rate after the increase of the operation and builds the model. By using the input-output method, the tax base calculation model is established, and the simulation calculation and the actual value of the tax rate degenerate combination scheme are compared and analyzed. On the basis of calculation, the author puts forward his own views and suggestions on the degeneracy of value-added tax rate after the increase of business operation, and determines the most suitable degenerative scheme of tax rate.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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