【作者】 雷静；

【导师】 曹崇延；

【作者基本信息】 中国科学技术大学 ， 工商管理， 2014， 硕士

【摘要】 2012年我国在上海地区选择了交通运输业和部分现代服务业开始增值税“扩围”试点改革,并于2013年8月陆续扩大改革试点地区和试点行业。增值税“扩围”意味着营业税的消失,地方政府因此缺失主体税种,大幅度减少主体税种收入；地税局的职能范围会缩减,税务机构职责权限减小。因此,增值税“扩围”改革后如何构建地方的主体税种、维持地方政府的主体税种收入,以及划分新的地税局机构职能等成为亟待解决的问题。在这种背景下探讨“扩围”改革之后的增值税及征管方式、以及该方式下中央与地方对增值税收入的分享比例问题,对解决改革面临的突出性问题和完善增值税制度具有现实意义。通过文献研究,借鉴国外双元增值税的经验教训,总结分析对我国引入双元增值税的启示,结合国内国情提出我国的货物和劳务双元增值税,并以算例形式论证其征管方式能够在健全的税收清算和发票管理体系下有效运行,根据2007年的投入产出表,对我国135个行业进行统计分析,运用行业核算账户法估算各个行业的增值税税基及税收收入,测算出改革后中央与地方政府对增值税收入的分享比例。本文的研究结果表明：在目的地原则下,如以维持现行的财政体制为前提,辅以健全的增值税税收清算和发票管理系统,在我国引入分属中央和地方政府的货物和劳务双元增值税,由国税局和地税局分别征收,并对国内增值税按68%：32%的比例在两级政府间进行分配,可以解决增值税改革面临的地方政府主体税种缺失、财政收入大幅减少、财政的自给能力降低,以及地税局征收管理职责权限缩小等一系列的实际问题。更多还原

【Abstract】 China choose the traffic transportation and parts of modern service industry to began the VAT expanding scope pilot reform in Shanghai,2012. Gradually expanding the reform pilot area and the pilot industry one after another in August2013. VAT reform of expanding the taxation scope means the disappearance of business tax,so the local government will lost the main tax, and it will greatly reduce the main tax revenue. Scope of the functions of the local taxation bureau will shrink, remit that reduce the taxation institutions. Therefore, how to build the main local taxes, maintain the mainstay of local government’s tax revenue, and set the new mechanism and functions of taxation bureau becomes the urgent problem to solve after VAT reform of expanding the taxation scope.Through literature research, we summarized and analyzed the inspiration of dual value added tax implications in China by studying literatures and drawing on the experiences of foreign dual VAT. Combined with the domestic situation to put forward our country’s goods and services dual VAT. Illustrating that this mode can work effectively in our country under the tax liquidation system and VAT invoice system by taking examples and come to the conclusion that this mode can be used as one of the tax management schemes after the reform. According to the2007year’s input and output table, carries on the statistical analysis of the135industries in our country, to estimate the VAT tax base and tax revenue with industry accounting method, calculate the share proportion of VAT income between the central and local government after the reform.The results of this paper show that:under the destination principle, if it maintain the current financial system as the premise, with the perfect of value-added tax liquidation and invoice management system, introduced the goods and services value added tax which is belong to the central and local government respectively and levied by the state tax bureau and tax bureau respectively. If allocate the domestic value-added tax according to the proportion of68%:32%between the central and local governments, that can solve the problems which caused by the reform of the VAT, such as the loss of local main tax, the tax revenue decreases considerably, the self-sufficiency ability’s reduce of government finance, and the narrow tax levy management of local taxation bureau.更多还原