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论文编号：	3680
作者编号：	2120092565
上传时间：	2011/11/21 11:12:22
中文题目：	现行流转税制度对企业的影响分析
英文题目：	Analysis on the influence of the present system of turnover tax on enterprises
指导老师：	张晓农
中文关键字：	流转税，税制改革，经济环境，企业税负
英文关键字：	Turnover tax, Tax Reform, Economic environment, Corporate tax burden
中文摘要：	在我国税制结构中占主体地位的流转税，为筹集税收收入、调整经济结构发挥了举足轻重的作用，它的发展和变化深刻影响了市场参与者的行为。随着我国经济的高速增长，流转税规模也不断扩大，对企业的影响日益增加。尤其是2008年金融危机以来，企业的生存环境出现恶化，发展面临诸多困难，流转税负担过重问题日益明显。此外，我国经济运行中存在的房地产过热、实业空心化、购买力流失海外等多方面问题，都和流转税制度有着内在联系。在美国、日本信用评级下降、欧洲主权债务危机升级、我国通货膨胀压力加剧等国际国内形势下，本文通过对国内外流转税制度的分析，借鉴前人理论和西方发达国家先进经验，提出了完善税制结构、推进增值税扩围改革、调整房地产业税负结构，以及深化消费税改革等建议，力图优化流转税制度，更好的发挥流转税调节经济的功能，为企业的生存和发展提供更广阔的空间，推动企业发展和经济运行的良性循环。
英文摘要：	In our country tax system structure subject status of turnover tax, to raise tax revenues, restructure the economy played a pivotal role, its development and change profoundly affects the behavior of market participants. As China's rapid economic growth, size of turnover tax also continued to expand, increasing impact on the enterprise. Especially since the financial crisis of 2008, the deterioration of the living environment of enterprises, faced many difficulties, the turnover tax being overburdened with increasingly clear. In addition, China's economic operation exists in the overheated real estate, industrial hollowing, loss of purchasing power overseas, and many other issues, and the turnover tax systems are intrinsically linked. In United States, and Japan credit rating fell, and European sovereignty debt crisis upgrade, and in China inflation pressure intensified, international domestic situation Xia, this article through on at home and abroad circulation tax system of analysis, reference predecessors theory and Western developed advanced experience, made has perfect tax system structure, and promoting VAT spread Wai reform, and adjustment real estate industry tax burden structure, and deepening consumption tax reform, recommendations, sought to optimization circulation tax system, better of play circulation tax regulation economic of function, for enterprise of survival and development provides more broad of space,promoting enterprise development and the virtuous circle of economic operations.
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