论文-浅析营业税改征增值税试点.docVIP

PAGE 1 浅析营业税改征增值税试点 【摘要】 2011年，经国务院批准，财政部、国家税务总局联合下发营业税改征增值税试点方案。从2012年1月1日起，在上海交通运输业和部分现代服务业开展营业税改征增值税试点。至此，货物劳务税收制度的改革拉开序幕。自2012年8月1日起至年底，国务院将扩大营改增试点至10省市，这标志着中国现代服务业营业税改征增值税的转型改革正式启动，这将很大程度改变现时中国流转税制度，使得中国的流转税制度更加接近于世界范围内所公认的最佳操作模式，缴纳增值税的企业购买服务时所支付的价款中其实已经包含了相应的营业税成本，而营业税的纳税人购买货物或劳务所支付的价款中包含了增值税和营业税两种税收成本，所以这次改革可以大幅度较少上述的重复征税情况。当然，这一重大改革在短期内将会带来很多问题，不论是营业税纳税人还是增值税纳税人都将因为政策的变化受到不同程度的影响，试点范围和非试点范围内的供应商之间的竞争有可能加剧，甚至会出现一些法规尚未明确的问题。此次增值税的改革先展开先在上海的部分行业进行试点，但其相关政策很可能代表着将来全国范围内增值税改革的发展方向，本文认为在我国经济市场化国际化程度不断加深，社会分工进一步细化，货物和劳务界限更加模糊，在国际竞争日益激烈的大背景下，这场改革势在必行，针对这次试点改革后暴露出的问题，浅析其中利弊和提出自己的建议。 关键字：营业税改征增值税，税制改革，转变经济发展方式，上海市的交通运输业试点 Analysis of the Business tax turn value added tax pilot Abstract: 2011, approved by the State Council, the value-added tax and business tax pilot program of the Ministry of finance, the State Administration of Taxation jointly. From January 1, 2012 onwards, to carry out pilot VAT reforms in Shanghai transportation industry and part of modern service industry. So far, the goods and services tax system reform of the prelude. Since August 1, 2012 until the end of the year, the State Council will expand the camp to the pilot to 10 provinces and cities, which marks the transformation of Chinese modern service industry business tax VAT officially started, it will greatly change the current tax system of China, the Chinese tax system more connected to the world recognized the best operation mode, the payment of value-added tax of enterprises to purchase services from already contains the corresponding business tax cost, and the taxpayers of the business tax on purchases of goods and services included in the payment of value-added tax and business tax of two kinds of tax cost, so this reform can be greatly reduced the repeated taxation. Of course, this reform brings a lot of problems in the short term will, whether it is the taxpayers of the business tax or VAT taxpayers will because of p