增值税代替营业税可行性研究.docVIP

摘 要 税收是国家财政收入的最主要来源。增值税和营业税都是我国的主要税种，在满足财政需求保证政府职能的有效实施中发挥了极为重要的作用。但营业税存在明显的弊端，如重复征税、阻碍社会分工、制约公平竞争等。增值税只对增值部分征税恰好可以消除营业税重复征税的劣势，从而可以解决由此带来的社会分工和公平竞争问题。营业税的开征对我国的经济建设做出过很大的贡献，但时至今日它的弊端已经日益显现出来，所以对增值税这一更符合经济发展要求符合国际潮流的税种代替营业税的可行性研究是必要。上海的试点已经进行，说明政府已为增值税代替营业税在全国推广做好准备。 关键词 增值税；营业税；代替；可行性；推广 Abstract The tax is the most important source of state financial income. Value-added tax and business tax are both the main taxes in China, which played a very important role in meetting the financial requirements and ensuring the government functions. But the business tax has obvious disadvantages such as double taxation, blocking the social division of labor, restricting fair competition and so on. Value-added tax taxes only on the value-added part which can eliminate the disadvantage of double taxation of business tax. So it can solve the problem of the social division of labor and fair competition. Business tax has made great contribution to our country in the economic construction .But today its malpractice is shown increasingly.Ti is necessary to study the feasibility of value-added replacing business tax. The value-added tax is more in line with the need of economic development and the international trend .The pilot in Shanghai has been carried out .Tt shows that the government has been prepared for the policy that value-added tax replaces business tax promoted in the country. Keywords value-added tax business tax replace analysis of feasibility promote 目 录 1绪论 1 1.1研究背景及意义 1 1.1.1背景 1 1.1.2意义 1 1.2研究内容与方法 2 1.2.1研究内容 2 1.2.2研究方法 2 2营业税与增值税的基本理论 2 2.1营业税 2 2.1.1营业税概况 2 2.1.2营业税征税作用 3 2.2增值税 3 2.2.1增值税概况 3 2.2.2增值税的征税作用 4 3增值税与营业税的优劣势分析 4 3.1增值税的优劣势分析 5 3.1.1增值税的优势分析 5 3.1.2增值税的劣势分析 5 3.2营业税的优劣势分析 6 3.2.1营业税的优势分析 6 3.2.2营业税的劣势分析 6 3.3两税并存的劣势分析 7 3.3.1两税并存不符合税收公平原则 7 3.3.2 两税并存不符合税收效率原则 7 4增值税代替营业税上海试点效用分析 8 4.1上海试点基本概况 8 4.2上海试点的效用分析 8 5各国增值税改革对我国的建议 9 5.1国外增值税改革 9 5.1.1法国 9 5.1.2日本 10 5.2对我国增值税改革的建议 11 5.2.1逐步扩大增值税范围，最终代替营业税 11 5.2.2扩大抵扣范围，实现消费型增值税