發(fā)布時(shí)間：2018-07-31 15:14

【摘要】：營(yíng)改增是我國(guó)財(cái)稅體制改革的重要舉措,是實(shí)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(xì)化社會(huì)分工的助推器。安徽省自2012年10月1日正式參與營(yíng)改增試點(diǎn),至今已4年有余,營(yíng)改增對(duì)安徽省域經(jīng)濟(jì)的影響已全面展現(xiàn)�？茖W(xué)、合理的評(píng)價(jià)安徽省營(yíng)改增改革試點(diǎn)效應(yīng),發(fā)現(xiàn)營(yíng)改增改革試點(diǎn)運(yùn)行過(guò)程中存在的問(wèn)題,并提出針對(duì)性建議,也是營(yíng)改增過(guò)程中不可或缺的工作之一。本文運(yùn)用稅收基本理論,深入分析安徽省營(yíng)改增試點(diǎn)納稅人的戶(hù)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(yíng)改增對(duì)安徽省的正、負(fù)激勵(lì)作用,剖析營(yíng)改增對(duì)安徽經(jīng)濟(jì)發(fā)展的積極和消極影響。針對(duì)稅制改革過(guò)程中暴露出的稅率分檔過(guò)多、個(gè)別行業(yè)稅率設(shè)置過(guò)高、地方可用財(cái)力短期內(nèi)減少、地方稅體系不健全、國(guó)地稅部門(mén)職責(zé)交叉等問(wèn)題,提出簡(jiǎn)并及降低稅率、統(tǒng)一一般納稅人標(biāo)準(zhǔn)、適時(shí)調(diào)整中央和地方財(cái)稅分配比例、健全地方稅體系、逐步取消營(yíng)改增過(guò)渡期優(yōu)惠及扶持政策等建議,為稅制改革建言獻(xiàn)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(xué)位授予單位】：廣西民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42

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