發(fā)布時間：2018-07-31 15:14

【摘要】：營改增是我國財稅體制改革的重要舉措,是實現(xiàn)結(jié)構(gòu)性減稅、優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)、助力供給側(cè)改革、細化社會分工的助推器。安徽省自2012年10月1日正式參與營改增試點,至今已4年有余,營改增對安徽省域經(jīng)濟的影響已全面展現(xiàn)。科學、合理的評價安徽省營改增改革試點效應(yīng),發(fā)現(xiàn)營改增改革試點運行過程中存在的問題,并提出針對性建議,也是營改增過程中不可或缺的工作之一。本文運用稅收基本理論,深入分析安徽省營改增試點納稅人的戶數(shù)分布、發(fā)票流向、減稅規(guī)模等數(shù)據(jù),結(jié)合安徽省內(nèi)第三產(chǎn)業(yè)發(fā)展近況,總結(jié)營改增對安徽省的正、負激勵作用,剖析營改增對安徽經(jīng)濟發(fā)展的積極和消極影響。針對稅制改革過程中暴露出的稅率分檔過多、個別行業(yè)稅率設(shè)置過高、地方可用財力短期內(nèi)減少、地方稅體系不健全、國地稅部門職責交叉等問題,提出簡并及降低稅率、統(tǒng)一一般納稅人標準、適時調(diào)整中央和地方財稅分配比例、健全地方稅體系、逐步取消營改增過渡期優(yōu)惠及扶持政策等建議,為稅制改革建言獻策。
[Abstract]:Business reform is an important measure in the reform of fiscal and taxation system in China. It is a booster to realize structural tax reduction, optimize industrial structure, help supply-side reform and refine social division of labor. It has been more than 4 years since Anhui Province formally participated in the pilot project of camp reform on October 1, 2012. The influence of camp reform on Anhui's regional economy has been fully demonstrated. Scientific and reasonable evaluation of the pilot effect of camp reform in Anhui Province, finding out the problems existing in the operation of the pilot reform, and putting forward targeted suggestions, is also one of the indispensable work in the process of camp reform and increase. Based on the basic theory of taxation, this paper analyzes in depth the distribution of households, the flow of invoices, the scale of tax reduction, and so on, and sums up the positive effects of camp reform on Anhui Province, in light of the recent development of the tertiary industry in Anhui Province. Negative incentive role, analysis of the camp to increase the economic development of Anhui positive and negative impact. In view of the problems exposed in the process of tax reform, such as too many tax rates, too high tax rates in individual industries, a reduction in the local available financial resources in the short term, the unsound local tax system, and the overlapping responsibilities of national and local tax departments, the paper puts forward some problems, such as simplification and reduction of tax rates. Some suggestions such as unifying the standard of general taxpayers adjusting the proportion of central and local fiscal and tax distribution perfecting the local tax system gradually abolishing the preferential policies and supporting policies in the transitional period are proposed for the reform of the tax system.
【學位授予單位】：廣西民族大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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本文編號：2155974