我国流转税税制结构的现状及改进意见.docVIP

窗体顶端 海口经济学院 本科生毕业论文 题目：我国流转税税制结构的现状及改进意见 姓名： 廖清 学号： 201122261028 所在学院： 工商管理学院 专业班级：财务管理（本）10班 指导教师： 何春姬 年月日 声明 本人郑重声明：所呈交的毕业论文（设计），是本人在指导老师指导下，独立进行研究工作所取得的成果。尽我所知，除文中已经注明引用的内容外，本毕业论文（设计）的研究成果不包含任何他人享有著作权的内容。对本论文（设计）所涉及的研究工作做出贡献的其他个人和集体，均已在文中以明确方式标明。 本人签名： 廖清 日期： 年月日 摘要：由于经济发展水平、社会文化传统等因素的影响，世界各国税制结构及统计口径差别较大。即使在经济发展水平接近的国家，税制结构也有较大差异。总体来看，经济越发达，所得税的比重越高。尽管我国流转税经历了几次改革，但仍存在着一定的不足之处。主要问题是增值税与营业税没有合理链接，另外消费税的现有税目税率也需进一步深化调整。 构建新税制体系的总体要求是，建立统一、规范、科学、合理的税收制度，使之满足我国市场经济体制的内在要求，并同国际惯例接轨。同时在一定时期内，应保持税制相对稳定，不宜做较大变动。完善、合理的流转税税制对整个经济的运行发展是十分必要的。只有制定并完善符合我国国情的税制结构才能够促进我国的经济发展。 关键词：流转税流转税税制流转税税制问题消费 Abstract Because of the economic development level, social culture, the influence of such factors as the world tax system structure and the statistical difference is bigger. Even in countries with similar level of economic development, tax structure also has bigger difference. In general, the more advanced the economy, the higher the proportion of the income tax.Although recently China has successively carried out the reformation of value-added tax and consumption tax reform,the tax system of our country compared with the developed countries is still not perfect.There are some shortcomings. Main problem is the value added tax and business tax without reasonable link, what’s more, the existing tax items also need to further deepen the adjustment of sales tax. Tax system, and build the overall requirements of the new tax system, establish a unified, standardized, scientific and reasonable tax system,and satisfy the inherent demand of the market economy system of our country, and with the international practices.what’s more, in a certain period of time, we should keep the tax system is relatively stable, without major changes. Perfect and reasonable turnover tax system to run across the economy development is very necessary.Only the formulation and perfecting the tax structure can suitable to Chinas national conditions to promote the economic development of our country. Key words: Turn