借鉴欧盟经验深化我国增值税和税收征管模式改革-工商管理专业论文.docxVIP

Abstract Abstract 万方数据 万方数据 Abstract Value Added Tax (Hereinafter referred to as VAT) with a board tax base and the tax neutrality, has been implemented widely in most countries. The transformation of VAT, the first largest type of tax in China, contributes more than half of our tax revenue. Recently, the Value Add ed Tax reform (hereinafter referred to as VATR) has caught a wide attention. The program replacing Business Tax (hereinafter referred to as BT) with VAT in the transportation, asset leasing and modern service sectors, has been leading to a chain reaction. For example, it will influence the profitability and tax paid for our many enterprises; it will affect about our fiscal income and income allocation system; it will lead to the transformation of tax administration and exert a great impact on China’s current taxation regulations and methods. This thesis mainly covers the following issues related to VATR, its effects on China’s macro tax burden and its fiscal revenue, the changes in tax burden of small and medium-size enterprises in related industries, the c hanges in the status of tax authorities and the changes in tax collection and administration mode. The problems with VATR include a high cost of taxation, the unreasonable tax rate hierarchy, the insufficient tax deduction to push tax burden high indirectly, etc. based on the research of the VAT regime applied in some EU countries, the paper proposes the EU VAT regime with advanced experiences in the following fields. For example, the coordination of EU countries, the VAT regime applied in the postal and te lecommunication industry, the implementation of a fixed tax-rate for small business, the flat hierarchy of tax authorities, the classified administration of tax fund and its autonomous tax services as well. Last but not least, the paper proposes that our g overnment should further trans-form government functions and the market play its role. Our VAT regime should strengthen its normative regulations