我国增值税扩围的经济效应分析

VIP免费

3.0 周伟光 2024-09-30 4 4 834.3KB 43 页 15积分

侵权投诉

浙江财经学院硕士学位论文

摘要

2009 年，我国增值税由生产型增值税转为消费型增值税，这是我国自企业

所得税“两税合并”以来税制改革的又一个新突破，但这一转型仍没能打破增值税

与营业税两税并行的格局，流转环节的增值税抵扣链条不够完整，服务业重复征

税问题仍很严重，这是我国增值税进一步改革需要解决的主要问题。在此背景下，

我国在“十二五”规划中提出“将扩大增值税征收范围，相应调减营业税等税收”,

其目的在于优化税制，最大限度地将目前征收营业税的服务行业，改为征收增值

税，将其纳入增值税抵扣链条中，消除重复征税问题。

本文结合我国增值税扩围试点情况，对我国增值税扩围的经济效应进行了实

证分析，并结合分析结果提出了完善此次改革的政策建议。

全文共分五个章节。第一章绪论提出了选题背景、研究思路，对国内、外有

关增值税扩围问题的研究文献进行了综述，并简要介绍了本文的研究方法和篇章

结构，指出了本文的创新点和不足。第二章通过对增值税转型改革的简要介绍，

分析了我国增值税转型改革后增值税制度仍存在的问题，进而引出增值税扩围的

必要性和当下增值税扩围的试点情况。第三章以交通运输业为例，从微观角度测

算了增值税扩围背景下不同税率下交通运输行业整体以及交通运输业上市公司

个体的税负变化以及对居民福利的变化，测算结果为：以13%作为交通运输业的

增值税税率，扩围后交通运输业企业税负会略微提高，各类居民福利会微弱增加；

而以11%作为交通运输业的增值税税率，会略微降低企业的税负。第四章从宏观

方面，根据投入产出表考察增值税扩围对财政收入的影响，研究发现，当增值税

税率为6%、11%和13%时会减少财政收入，而当增值税税率为17%时会增加财政

收入，其中13%税率对财政收入的影响是最小的。另外，该部分还介绍了扩围后

地方财政收入会受到很大冲击，地方需要确立新的主体税种。第五部分针对前文

实证结果，从增值税扩围的路径选择，税率确定以及协调中央地方税收收入三个

方面提出有针对性的政策建议。具体来讲，从增值税扩围路径选择来看，一次性

扩围会对财政收入造成较大冲击，考虑到我国目前税收征管状况以及财政承受能

力，我国应分步骤的扩围，先将与生产有密切联系的生产性服务业纳入到增值税

抵扣链条里来，再逐步将其他类型服务业纳入增值税体系中。在税率确定方面，

考虑到税率档次太多会破坏增值税的中性，因而不应继续增加增值税税率，可考

虑将扩围后生产性服务业增值税率暂定为13%，并对部分特殊服务业按简易征收

率征收，这样既不会大幅提高企业税负，也不会对财政收入造成较大冲击。协调

浙江财经学院硕士学位论文

中央地方财政收入方面，鉴于增值税扩围前营业税是地方的主体税种，在目前地

方财力已经比较紧张的情况下，改革应该以不减少地方财力为前提，这样才能调

动地方政府参与和推动改革的积极性。

关键词：增值税扩围；税率；实证分析；政策建议

浙江财经学院硕士学位论文

III

ABSTRACT

In 2009, the VAT system changed from the production type to the consumption

type, so it is the new breakthrough of our tax system reform. However, it does not

break the situation that two parallel pattern of VAT and the business tax still exist, and

the problem of repeated tax on the service is still serious, this transition still failed in

breaking the, VAT deduction chain is not comprehensive as well, so it is a key

problem to be solved in the process of carrying out the tax reform in the future. Based

on this background, aimed at promoting the industrial structure, developing the

service industry, wiping out the problem of repeated tax through enriching the

category of VAT, our country has put forward the policy that we should improve the

tax system which is include in the Twelfth Five-Year Plan. As a result, it will be the

core problem of perfecting the turnover tax system in the future.

Combined with the situation of pilot on expanding the scope of VAT, the paper

do the empirical analysis on the economic effects of expanding the scope of VAT, then

giving some suggestions combined with the results of the analysis.

There are five chapters in this paper. Chapter One introduces the background of

the topic, the thought of this research, and so on. This part firstly describes the goals

of the study and the importance of the problem, the current conditions of the research

at home and abroad, as well as the methods of the research and paths, and the

innovative ideas and shortcomings are also described. Chapter Two in this paper

based on the transformation of VAT reform, analyzing the problems still exist after the

reform of VAT, then drawing out the necessity of expanding the scope of VAT and

introducing the pilot of the reform and reform ideas. Chapter Three takes

Transportation industry for an example, measuring the change of tax in the total

industries, Listed companies and the influence of the residents welfare through the

different tax rate. So we can draw the following conclusions: if we levy the VAT to

the transportation industry at the rate of 13% , the tax burden of the enterprises will be

heavy after the tax reform, and the welfare of the resident will decrease slightly; if the

rate is set to 11%, the tax burden of the enterprises will be smaller. Chapter Four

calculates the influence of financial income by the Input-output table from the macro

aspect. It is not difficult to find that, if the rate is set to 6%, 11%, 13%, the financial

浙江财经学院硕士学位论文

income will decrease, while the revenue will increase at the rate of 17%, in the

meantime, the rate of 13% will have a small influence on the revenue. In addition, this

part also introduces the impact of the local fiscal revenue after the reform. The local

government should establish new subject categories of taxes. According to the results

of above, Chapter Five gives some useful suggestions from three aspects: how to

expanding the scope of VAT, how to determine the rate and how to coordinate the

income between the central government and local government. From the perspective

of the path of the expanding scope, the one time way will shock the revenue, given the

conditions of our tax monitor and tax management, we should adopt the step by step

method. From the decision of the tax rate, we can not increase the rate of VAT, and it

is suitable to set the rate of production service by 13%, and we can also adopt the

easier method to levy, so it will not increase the tax burden of the enterprises, neither

shock the revenue. As a result, based on current situations, the local revenue agency

should levy the VAT of the service after the reform, and it is suitable that the revenue

belongs to local government.

Keywords: Expand the scope of VAT; Rate; Empirical analysis; Suggestions

浙江财经学院硕士学位论文

第一章绪论 ....................................................................................................................................1

第一节选题背景与意义.........................................................................................................1

第二节国内外研究现状综述...............................................................................................2

第三节研究内容与研究方法...............................................................................................4

第四节文章的创新及不足之处...........................................................................................5

第二章我国增值税扩围背景以及必要性研究.............................................................................6

第一节增值税转型简介.........................................................................................................6

第二节增值税转型政策效果及局限.....................................................................................8

第三节增值税扩围制度安排简介.......................................................................................10

第三章我国增值税扩围微观影响理论分析以及实证检验.......................................................11

第一节增值税扩围对微观企业的影响...............................................................................11

第二节增值税扩围后的行业税负测算-以交通运输业为例..............................................11

第三节增值税扩围对交通运输企业的影响-以交通运输业上市公司为样本的分析......13

第四节增值税扩围对商品价格及社会福利的影响...........................................................19

第四章我国增值税扩围宏观影响理论分析以及实证检验.......................................................25

第一节增值税扩围的宏观影响分析...................................................................................25

第二节增值税扩围对财政收入的影响——基于投入产出表的估算 ...............................25

第三节增值税扩围对地方经济的影响...............................................................................29

第五章进一步完善我国增值税扩围的政策建议.......................................................................32

第一节合理确定增值税税率...............................................................................................32

第二节增值税扩围的策略选择...........................................................................................33

第三节理顺中央地方分配关系...........................................................................................35

参考文献 ........................................................................................................................................37

附录 ................................................................................................................................................39

致谢 ................................................................................................................................................40

文档加载中……请稍候！
如果长时间未打开，您也可以点击刷新试试。

下载文档到电脑，查找使用更方便

15 积分 4人已下载

立即下载 VIP免费下载

摘要：

浙江财经学院硕士学位论文I摘要2009年，我国增值税由生产型增值税转为消费型增值税，这是我国自企业所得税“两税合并”以来税制改革的又一个新突破，但这一转型仍没能打破增值税与营业税两税并行的格局，流转环节的增值税抵扣链条不够完整，服务业重复征税问题仍很严重，这是我国增值税进一步改革需要解决的主要问题。在此背景下，我国在“十二五”规划中提出“将扩大增值税征收范围，相应调减营业税等税收”,其目的在于优化税制，最大限度地将目前征收营业税的服务行业，改为征收增值税，将其纳入增值税抵扣链条中，消除重复征税问题。本文结合我国增值税扩围试点情况，对我国增值税扩围的经济效应进行了实证分析，并结合分析结果提出了完...

展开>> 收起<<

我国增值税扩围的经济效应分析.pdf

共43页,预览5页

还剩页未读，继续阅读

我国增值税扩围的经济效应分析

相关推荐

开通VIP享超值会员特权

作者详情

相关内容

推荐作者

热门标签

举报选择: