“营改增”对保定市税收收入的影响及对策分析刘艺彤.pdfVIP

“营改增”对保定市税收收入的影响及对策分析 刘艺彤 摘 要：营业税作为地方财政收入的主要来源，2012-2014 年数据显示，营业税占保定市地税收入的四成 左右，并有持续增加的趋势。“营改增”对地方财力影响不断增大，而当前新地方税体系尚未构建完成， 营业税收入的减少甚至消失势必会影响地方的可持续发展。现通过分析营业税和增值税的课税依据及两税 种各自的特征及优缺点，分析保定市已执行“营改增”行业企业状况和即将“营改增”行业企业预期税负 变动情况，探析“营改增”对各行业企业利润影响、对地方税收收入的影响，并从推动企业成长、提升征 收效率、重构地方税种、保证地方政府财力等方面提出建议。 关键词：“营改增”；税收收入；保定市 Abstract ： Business tax as the main source of local fiscal revenue,the impact on the local financial resources is very important,2012-2014,according to business tax accounted for about forty percent of the Baoding city land tax revenue,and has a tendency to continue to increase. To replace the business tax with a value-added taxhas an increasing influence to local financial resources,and the new current local tax system has not yet been built,the tax revenue to reduce or even disappear is bound to affect the local sustainable development. Is based on the analysis of the business tax and VAT tax principle and the characteristics and disadvantages of respective taxes,from Baoding city have been implemented To replace the business tax with a value-added tax industry situation analysis and the battalion to increase industry corporate tax change,To replace the business tax with a value-added tax to the development of various industries enterprise changes,the local finance income taxes,and from to promote enterprise development ，improve efficiency,reconstruct local taxes system,put forward the corresponding suggestion to protect local financial resources. Keywords ：“To replace the business tax with a value-added tax” Tax revenue Baoding 一、绪论 1.1 研究背景 “营改增”是将本来按照营业税课征的行业现按照增值税征收，也就是把增值税征税范围扩大到所有 行业、所有货物和劳务。“营改增”从2012 年 1 月于上海开始拉开帷幕，至2013 年8 月起在全部省市履 行。2015 年末数据显示，交通运输行业、邮电通信业和部分现代服务业已经在全部省市推行“营改增”， “营改增”试点纳税人约590 余万户，包含一般纳税人110 万户，小规模纳税人近480 万户；累计减税约 64