增值税转型改革的研究
摘要
本文针对我国生产型增值税存在的问题，探讨了增值税转型中存在的问题，并提出了相应的解决途径。文章指出，我国生产型增值税的征税范围偏窄，不利于产业结构调整和区域经济结构调整。同时，抵扣范围偏窄，增加了企业扩大投资的难度，并增加了税收征收管理费用。在此基础上，文章进一步探讨了增值税转型中存在的问题，例如短期救市作用有限、易造成盲目投资、重复建设等现象以及重复征税问题，进而提出了“逐渐扩大征收范围”、“采用‘增量环比抵扣’法”、“简化税制、完善征管”、“对增值税实行税收优惠的规范化”等倡议。本文提出的建议，有望帮助我国生产型增值税实现转型升级。
关键词：增值税；征税范围；抵扣；转型
Abstract
In view of the problems existing in the production configuration increment duty, this article discusses the problems existing in the transformation of increment duty, and puts forward corresponding solutions. The article points out that the scope of tax of our production configuration value-added tax is narrow, which is unfavorable to industrial structure adjustment and regional economic structure adjustment. At the same time, the scope of deduction is narrow, which increases the difficulty for enterprises to expand investment, and increases the tax collection and management costs. On this basis, the paper further discusses the existing problems in the VAT transformation, such as limited short-term market rescue effect, easy to cause blind investment, repeated construction and other phenomena, as well as the problem of double taxation. And then put forward the "gradually expand the scope of collection", "adopt the" incremental sequential deduction "law", "simplify the tax system, improve the collection and management", "implement the standardization of VAT tax preference" and other initiatives. The suggestion put forward in this article is hoped to help our production configuration value-added tax realize transformation and upgrade.
Key words:Value-added tax; The scope of taxation; Deduction; transformation
目录
摘要 IIAbstract III
目录 1
1.绪论 1
1.1研究背景 1
1.2研究内容 1
2.我国目前生产型增值税的基本状况 1
2.1征税范围偏窄 1
2.2生产型增值税不利于产业结构调整 1
2.3生产性增值税对区域之间的经济结构调整不利 2
2.4抵扣范围偏窄，对企业扩大投资不利 2
2.5税收征收管理费用增加，扣税凭证不规范 2
3.我国增值税转型中存在的问题 3
3.1 增值税转型短期救市的作用有限 3
3.2增值税转型需要大量资金，易造成盲目投资、重复建设等现象。 3
3.3 增值税改革后仍然存在重复征税问题 3
3.4劳动就业压力 3
4.关于增值税转型的倡议 4
4.1.逐渐扩大征收范围 4
4.2采用“增量环比抵扣”法 4
4.3简化税制，完善征管，重视维护纳税人的合法权益 4
4.4对增值税实行税收优惠的规范化 5
5.结论 5
致谢 6
参考文献 7
