营改增背景下地方税体系建设的思考.docVIP

河北经贸大学毕业论文 营改增背景下地方税体系建设的思考 专业名称： 税 务 班 级： 三班 阮显华 指导教师： 曹琳 完成时间： 4 月20日 摘要 进行营业税改征增值税（简称营改增）是“十二五”时期我国深化财税体制改革的关键，也是促进我国经济新常态发展的重要改革任务。营改增从2012年1月在上海试点以来，现已推广到全国范围。营改增可有效解决重复征税的问题，有利于促进产业结构的优化调整，为经济发展提供有力支持，但是它给地方税体系带来的负面影响也渐渐出现。 本文首先介绍了营改增的内容以及地方税体系的现状。从营改增背景下地方税体系发生的变化，推出改革带来的影响。因此，本文第二部分主要介绍营改增对地方税体系造成的影响，比如造成地方税主体税种缺失、地方税收入规模缩减、地方税收征管难度增加等问题。这些问题能否解决，关乎营改增改革的成功与否，关乎地方税制结构能否进一步完善。本文通过在分析了营改增对地方税体系的负面影响后，针对性的提出完善地方税体系的措施，包含将财产税培育成地方主体税种、调整地方税收入结构、不断提高税收征管效能、建立健全地方税法律法规体系等，以求应对营改增对地方税体系的冲击，促使改革的顺利实施。 关键词： 营改增；地方税收入；地方税体系 Abstract Carries on business tax reform VAT (abbreviated camp changed to increase) is the key 1025 period of Chinas deepening fiscal reform, but also to promote the important task of Chinas economic reform and development of the new normal. Camp changed to increase since January 2012 trial in Shanghai, has been extended to the country. Camp changed to increase which can effectively solve the problem of double taxation, and promoting optimal adjustment of industrial structure, provide strong support for economic development, but the negative impact it brings to the local tax system is also gradually appear. This paper describes the status of the camp changed to increase the content and local tax system. Under changes from the camp changed to increase the local tax system occurred in the background, the introduction of the impact caused by the reform. Therefore, this article focuses on the second part of the camp changed to increase the impact on the local tax system caused, for example, resulting in lack of Main Local Taxes, local tax revenue to reduce the size and increase the difficulty of local tax collection and other issues. These problems can be solved, the camp changed to increase the success of reforms relating to whether or not related to the local tax structure could be further improved. In this paper, after analyzing the camp changed to increase the negative impa