摘要
“营改增”是“十二五”时期结构性减税的一项重要内容，是继增值税转型改革之后的又一次重大税制改革，其实质就是扩大增值税征收范围，分阶段有计划的将原缴纳营业税的行业逐步纳入到增值税征收范围中。此项改革将会降低服务行业整体税负，推动服务业发展，有利于产业结构优化与升级，从而最终实现经济发展方式转变的宏观战略目标。好的改革政策也需要先进的征管模式与其相匹配，才能发挥出既定的效益和作用。在当前“营改增”税制改革的大形势下，如何切实提高征收管理质量，在减轻纳税人负担的同时，协调好中央与地方政府税收收入关系，采取有力的征管措施，确保国家税收应收尽收，值得每一名税务工作者潜心研究。
本文分为五个部分：第一部分阐述了本文的研究背景、研究方法和相关的国内外文献综述，提出本文的主要观点和创新点；第二部分是税收征管相关理论分析，分析了税收征管相关理论，指出了现代化征管模式改革的影响因素，提出了现代化征管模式的构建要求。第三部分剖析我国“营改增”征管现状，分析当前存在的立法保障有待健全、分税制税收征管基础受到挑战、征管模式设计亟待完善、基层征管力度有待加强等四个方面问题及其原因。第四部分是增值税征管的国际实践与经验总结，阐释法国、德国、韩国在增值税征管方面的优点与特点，对我国征管工作提出启示。第五部分是完善“营改增”征收管理的相关建议，提出完善我国“营改增”征管问题的应遵循的发挥比较优势、减轻基层和纳税人负担、确保试点纳税人平稳过渡等工作原则；完善增值税法律体系、协调中央财政和地方政府之间关系、加快征管手段创新等征管举措；“营改增”征管衔接、日常管理、宣传、咨询、培训、服务、应急预案管理等征管重点工作。
关键词： 营改增、税收征管、政策建议
Abstract
"To replace the business tax with a VAT" is an important part of " The 12th Five Year Plan" period of fiscal reform, following the VAT reform is another major tax reform, and itsessence is to expand the scope of VAT, there is a phased plan will the original pay sales taxlevied on the industry gradually incorporated into the scope of VAT. This reform willreduce the overall tax burden on the service sector, promote the service sector is conduciveto optimization and upgrading of industrial structure, and ultimately to achievemacro-economic development mode shift strategic objectives. Good reform policy alsorequires advanced administration mode with the match in order to play the establishedbenefits and role. Under the current " To replace the business tax with a VAT " the big taxreform situation, how to effectively improve the collection and management quality, reducethe burden on taxpayers, while the central and local governments to coordinate therelationship between tax revenues and take forceful collection measures to ensure that thestate's tax receivable are collected, a tax worker is worth every painstaking research.
This paper is divided into five parts: The first part describes the research background ,significance, research methods and related literature review and abroad , main ideas andinnovations presented in this paper ; second part is related to tax collection and theoreticalanalysis , analysis of the tax collection and management theory , pointing out the influenceof factors of modern administration model of reform, proposed the constructionrequirements of modern administration model. The third part of our analysis , " To replacethe business tax with a VAT " collection situation, analyze the current pending legislationto protect the existence of a sound basis for tax collection and tax system to be challenged ,collection model design needs improvement , grass-roots collection efforts and other issuesneed to be strengthened and its four reasons . The fourth part is the International Practiceand Experience of VAT collection and interpretation France, Germany, Korea advantagesand characteristics in terms of tax collection , the work of inspiration for our collection .
The fifth part is to improve the " To replace the business tax with a VAT " collection andmanagement of the relevant recommendations made to improve China's " To replace thebusiness tax with a VAT " collection issues comparative advantages should be followed toreduce the grassroots and taxpayers , ensure a smooth transition , such as the principle ofthe pilot taxpayers ; VAT should be implemented to improve the legal system , thecoordination between the central government and local governments to speed up thecollection and innovative means of collection means ; should strengthen the " To replacethe business tax with a VAT " collection convergence, daily management , advocacy,counseling, training, service , contingency plans , such as collection managementpriorities .
Key words: To replace the business tax with a VAT；Tax collectionmanagement；Policy Recommendations
目 录
摘要
Abstract
1 导论
1.1 研究背景
1.2 研究意义
1.3 国内外研究综述
1.3.1 国外研究综述
1.3.2 国内研究综述
1.4 研究方法和内容
1.5 主要观点及创新点
1.5.1 主要观点
1.5.2 创新点
2 税收征管相关理论分析
2.1 税收征管基本内容阐释
2.1.1 税收征管的依据
2.1.2 税收征管的目的
2.1.3 税收征管的主体
2.1.4 税收征管的对象
2.2 现代化征管模式的影响因素和构建要求
2.2.1 影响现代化征管模式的因素
2.2.2 构建现代化征管模式的要求
2.3 信息不对称理论
2.3.1 信息不对称理论的基本概念
2.3.2 信息不对称理论的主要作用
2.3.3 信息不对称对税收征管效率的影响
2.4 税收遵从理论
2.4.1 税收遵从理论的基本内容
2.4.2 税收遵从对纳税人行为的影响
3 我国“营改增”征管现状及问题分析
3.1 我国税收征管模式的变革及其成果
3.1.1 税收征管模式的变革
3.1.2 征管模式改革的成果
3.2 “营改增”征管现状
3.2.1 “营改增”征管政策安排
3.2.2 “营改增”征管工作情况
3.2.3 “营改增”试点地区先进征管经验
3.2.4 “营改增”征管工作成效
3.3 “营改增”征管工作存在的问题
3.3.1 立法保障有待健全
3.3.2 分税制税收征管基础受到挑战
3.3.3 征管模式设计亟待完善
3.3.4 基层征管力度有待加强
4 增值税征管的国际实践及经验总结
4.1 增值税征管的国际实践
4.1.1 法国增值税征管模式
4.1.2 德国增值税征管模式
4.1.3 韩国增值税征管模式
4.2 增值税征管的国际经验总结
4.2.1 建立完备的增值税征管数据库
4.2.2 建立完善的增值税纳税人监控体系
4.2.3 建立高效的计算机网络信息系统
5 完善“营改增”征管模式的政策建议
5.1 “营改增”征管原则
5.1.1 发挥比较优势原则
5.1.2 减轻基层和纳税人负担原则
5.1.3 确保试点纳税人平稳过渡原则
5.2 “营改增”征管举措
5.2.1 完善增值税法律体系
5.2.2 协调中央财政和地方财政之间关系
5.2.3 加快征管手段创新
5.3 “营改增”征管重点工作
5.3.1 加强“营改增”征管衔接工作
5.3.2 加强“营改增”日常管理工作
5.3.3 加强宣传、咨询、培训、服务工作
5.3.4 加强应急预案管理工作
参考文献
致谢
