营业税改征增值税过程中存在的问题及对策探析.pdfVIP

摘 要 1994 年分税制改革确立了营业税和增值税并行的制度，这是符合当时社会经济 条件的。但是，随着我国市场经济的不断推进，曾经发挥重要作用的营业税已经严 重不能适应当前经济的发展，急切需要进行改革，而已经发展成熟的增值税恰恰能 够将其取代。于是，逐步推行营业税改征增值税的步伐，实现我国税制体系与国际 标准税制体系接轨，成为新一轮税改的主题。但是，改革必然会产生阵痛，会出现 各种各样的问题，能否解决这些问题，关系到改革的成功与否。因此，对改革进程 中出现的问题以及对策的研究就显得尤为必要。本文正文分为三个部分： 第一章营业税改征增值税的必要性和试点方案。本章总结了营业税的弊端以及 增值税的优点以此来证明营业税改征增值税的必要性。同时，对营业税改征增值税 的试点方案进行了部分解读。 第二章营业税改征增值税过程中存在的主要问题。本章主要阐述了在进行营业 税改征增值税过程中，中小企业和相关行业存在增值税抵扣困难、实际税负下降有 限的问题，物价存在不降反升的问题以及分税制存在中央和地方税收收入分配冲突、 国地税税收征管冲突的问题。 第三章营业税改征增值税过程中存在问题之解决对策。本章主要是给中小企业 和相关行业在税改中存在的问题提供具体的应对之策；同时，建议要在税改进程中 密切注意物价的变动情况；最后提出要对分税制进行相应的调整以满足税改的需要。 关键词：营业税；改征；增值税；问题；对策 - - I Abstract Reform of the tax system in 1994 established the parallel system between turnover tax and value-added tax, which is consistent with the social and economic conditions at that time. But, along with our country market economy unceasing advancement, the turnover tax has seriously not adapt to the development of economy, which has played an important role .It is in urgent need of reform.And value-added tax can replace it. Thus, the reform replacing turnover tax with value-added tax has become a new round of tax reform theme. However, reform will have labor pains and a variety of problems. How to solve these problems relates to the success or failure of the reform. Therefore, the research regarding to the reform process of the problem and countermeasure appears necessary particularly. The paper consists of three chapters. Chapter I explores the necessity of the VAT reform and the reform program. The chapter summarizes disadvantages of the turnover tax and the advantages value-added tax , in order to prove the necessity of the reform substituting value-added tax for turnover tax. At the same t