增值稅“擴(kuò)圍”對(duì)遼寧省財(cái)政風(fēng)險(xiǎn)的研究
[Abstract]:VAT is a kind of turnover tax, and the tax basis is the value added in the course of commodity circulation. Value-added tax "expansion" refers to the original payment of business tax items instead of value-added tax. The industry of value added tax (VAT) in Liaoning Province has increased the railway transportation and post office on the basis of the original pilot. Value-added tax (VAT) "expansion" is an important part of the reform of the tax structure. From January 1, 2012, Shanghai took the lead in experimenting with the transportation industry and some service industries, referred to as "16" industries. By August 2013, the value added tax (VAT) had been "expanded" throughout the country, and on January 1, 2014, railway transportation and postal services had been included in the VAT collection scope. Value-added tax (VAT) reform has achieved remarkable results in reducing corporate taxes, but the fiscal revenues in the pilot areas have all been reduced substantially, and the fiscal deficit has been constantly expanding and fiscal difficulties are increasing day by day. The central government has clearly proposed to regulate the local government risk warning mechanism and improve the local tax system. However, the awareness of risk prevention of financial risks by local governments is somewhat weak, and a certain risk prevention mechanism has not yet been set up according to the characteristics of local development. The local property tax has not yet been able to make up for the absence of the business tax of the local principal tax after the VAT has been "expanded". On August 1, 2013, the VAT "Envelope expansion" reform was also carried out in Liaoning Province in an all-round way. The reform of value added tax (VAT) is helpful to solve the problem of repeated taxation of enterprises in Liaoning Province, but it will always have a certain impact on fiscal revenue. For Liaoning Province, where the development of the central region is slow and the financial difficulties are prominent, we should seize this opportunity to set up a financial risk assessment system and deepen the construction of local tax system. First of all, this paper starts with the current situation of the reform of VAT, including the pilot policy of the reform, the industry norms, the existing results, and introduces the significance of the reform. The second part is the related theory of VAT "expanding" and fiscal risk. It mainly introduces the connotation and reform background of VAT, the relevant theory of fiscal risk, and the significance of controlling the fiscal risk caused by VAT. The third part briefly introduces the reform policy of Liaoning province, and uses the input-output method to estimate the influence of the reform on the fiscal revenue of Liaoning province. The fourth part is the empirical analysis, according to the simulation situation of Liaoning Province to repair the risk indicators, running the risk evaluation system to "expand" Liaoning Province after the simulation of the results of comprehensive evaluation, and analyze the reasons for financial risk in Liaoning Province. The fifth part takes Shanghai as a case to introduce the current situation and financial risk of VAT expansion reform. The sixth part, according to the evaluation results and the causes of risk, from the government revenue and expenditure, debt risk and other angles, put forward suggestions to prevent financial risks.
【學(xué)位授予單位】:遼寧大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:F812.7
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