【作者】 黄安贵；

【导师】 傅广宛；

【作者基本信息】 华中师范大学 ， 税务管理， 2008， 硕士

【摘要】 自从1994年税收制度改革以来,至今小规模纳税人缴纳增值税仍处于“人治”阶段,而经过十几年的发展,我国正处于大力推进法治的关键时期,因小规模纳税人已占总纳税人数量的90%以上,大量的小企业和个体工商户被作为小规模纳税人来进行管理,因政策本身的原因和执行不力,要在小规模纳税人增值税征管中做到依法治税,不改革相关政策、不下决心实行严管重罚是不可能实现的。本文主要是从公共政策角度研究小规模纳税人增值税政策:第一部分为导论。主要阐明了选题的意义,对以前学者研究的状况作了简要说明,提出了本文的研究方法和创新之处。第二部分是政策综述,对小规模纳税人和相关增值税政策进行了界定,对相关征管政策规定进行了简述。第三部分从政策公平、效率和执行的角度对政策问题作具体分析,分析了小规模纳税人增值税名义税负过高、不能享受购进税款抵扣和开具增值税专用发票的政策公平问题和经济效率低和行政效率不高的政策效率问题,并结合征管实际剖析了税务机关、税务人员和纳税人三方在政策执行中存在的问题。第四部分从政策法制原因和政策主体及环境原因对政策问题开展问题成因分析,对政策问题主要从政策法律层次因素、政策规定脱节因素、政策制定权益因素、政策制定赋予权力因素及政策认同和遵从因素等五个法制因素方面和税务机关主观因素、税务机关客观因素、纳税人因素、税务人员因素和和社会、政府环境因素等五个政策主体和环境因素进行具体分析。第五部分通过借鉴国际有效做法和经验,结合国内的征管实际和国情,针对小规模纳税人增值税政策问题提出解决问题的对策,即提升法律层次以加强政策执行性、完善增值税税制以提高政策效率并兼顾政策公平、完善征管法及相关法律以提高税收征收比例、加强内部管理以提高政策效率、完善财税体制以逐步实现政策目标与工作目标的高度统一。更多还原

【Abstract】 Since the tax reform in 1994, value-added tax paying of small-scale taxpayers has been in the stage of "rule of man". After more than 10 years of development, China is in a critical period of vigorously promoting the "rule of law" , because small taxpayers occupy over 90 percent of all taxpayers and a large number of small enterprises and individual industrial and commercial households are managed as small-scale taxpayers. Due to the reasons of the policy itself and the weak implementation, its impossible to achieve the goal of governing the tax legally in the collection and management of value added tax paying of small-scale taxpayers unless to reform the relevant policy and carry out strict management and heavy penalties. This article probes small-scale taxpayers VAT policy from the perspective of public policy.The first part introduce the main meaning of select this subject, and give a brief description of the situation by the previous studies scholars, put forward this innovation and research methods.The second part is comprehensive description of the small-scale taxpayers policy, the conception were defined, the relevant policy were simply described ;The third part analyses the policy issues caused from the angle of policy fairness, efficiency and implementation. Then it specific analyses the unfair problems of the higher pay the value added tax paying of small-scale taxpayers , can’t minus the tax of payout and can’t write the added tax special paper himself, the low economic and administration efficiency. Combining with the actual collection and management, it interprets the tax administration, the tax collecters and the tax payers existing problems of the police implementation .The forth part is the cause analysis on the legal reasons and the implementation reasons of policy, and devided the legal reasons into the cause of lower law decided , the cause of policy issues no linked, the cause of policy decide the right of the taxpayer, the cause of policy decide right of the decider and the knowing and obey the policy. The police implementation reasons of policy is specificly analyses the tax administration itself reasons and the out reasons, the tax collecters reasons , the tax payers reasons and the social , government reasons etc.The fifth part puts forward the solutions to the policy issues through studying international experiences and effective practices as well as domestic actual tax collection, bring out the higher law to hence the police implementation, reform the added tax policy to bring the higher efficiency and the higher fairness, reform the law of tax collection and the relevant law to the higher collection, hence the management into tax government to bring the higher efficiency, reform the tax devide policy to the higher link of the tax policy and the tax work.更多还原