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论文编号：	5953
作者编号：	2120112745
上传时间：	2013/12/8 12:58:55
中文题目：	营业税改征增值税政策影响分析及对策研究——以天津市试点为例
英文题目：	Analysis of the impact on“replacing business tax with VAT” policy and research countermeasure——take Tianjin as example
指导老师：	孙广平
中文关键字：	天津，营改增，影响，对策
英文关键字：	Tianjin, replacing business tax with VAT, effect, countermeasure
中文摘要：	2012年12月份，天津作为第二批城市纳入营改增试点，2013年8月份，我国在区域性试点的基础上，实施全国性营业税改征增值税改革，同时扩大试点行业范围，调整了部分政策规定，标志着我国小范围试点的成果和改革的进一步深化。 天津实施营改增试点改革后，试点企业总体税负有所下降，在制度上打通了试点行业与第二产业的增值税抵扣链条，逐步解决货物与劳务税制不统一和营业税重复征税问题，在经济上增强了试点行业的流动性，促进了现代服务业发展，有利于地方经济的结构优化调整；在税源企业上，降低了企业经营成本，提高了企业市场竞争力，推动了企业财务模式转变和经营模式转型。与此同时，也出现着财政税收减少、试点政策先天缺陷、部分行业税负增加、过渡性政策效果不理想和财政体制再调整等实际问题或潜在可能。 本文从地方经济财政发展角度，对天津实施营改增带来的一些问题进行了梳理分析，思考和探索了缓解财政收入减少、促进服务业加快发展的方式方法，提出了改革的平稳过渡，需要通过政策调整、制度建设、专项扶持，业务培训等手段，由中央政府、地方部门和试点企业共同配合才能得以实现，希望对天津落实好营改增改革，并以此为契机实现长远发展提供建议参考。
英文摘要：	December 2012, Tianjin was included in the camp of “replacing business tax with VAT” trial as the second group of pilot cities. August 2013, China implemented a national “replacing business tax with VAT” reform based on the regional pilot condition. Meanwhile, the scope of pilot sectors was expanded, some policies and regulations were adjusted, which marked the further deepening of small- scale pilot results. Tianjin “replacing business tax with VAT” reform declines the overall tax burden of pilot enterprises, opens up the VAT deduction chain between pilot sectors and the secondary industry systematically, solve the unintegration of goods tax system and services tax system and double taxation of sales tax gradually, increases liquidity of pilot sectors in the economy, promotes developments of modern service industry, benefits the adjustments of local economy structure; for source business enterprises, the reform reduces business cost, improve market competitiveness, promote the transformation of corporate finance and business model. At the same time , there have been some practical problems such as significant tax reduction , pilot policy birth defects, tax burden increase in some sectors and potential problems like unsatisfactory transitional policy , readjustments of the financial system. From the perspective of local economic and financial developments , this article analyses some problems caused by the implementation of Tianjin “replacing business tax with VAT”, reflects and explores ways and means to relieve the decrease of fiscal revenue and promote the development of service sectors. The article proposes that the smooth implementation of reform requires cooperation of the central camp, local authorities and pilot enterprises, needs policy adjustments, system construction, special support ,business training and other means.I hope this article can offer reference for Tianjin to achieve long-term developments from the opportunity of implementing the “replacing business tax with VAT” reform.
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