2016营改增税负增加现象分析.doc

摘 要 随着我国经济的发展以及社会分工的不断细化，营业税重复征税等问题的严重性日益突出,这时候,对我国现行营业税存在的问题及其改革的研究就显得很有必要，从2012年起部分行业部分地区开始“营改增”试点。“营改增”在消除重复征税，促进产业结构调整，利于行业间公平竞争等方面发挥着重要作用，但部分行业出现“营改增”后税负不减反增现象，这是违背营改增的初衷的，此现象引起了社会的关注。本文阐述了“营改增”的背景，通过具体事例说明“营改增”后部分行业税负增加现象，就该现象进行分析研究，找出税负增加的原因，提出了一些解决性的策略。 关键词：营改增，税负，进项税抵扣  Abstract With the development of our national economy and the continuous refinement of social division of labor, the problem of business tax double taxation is increasingly outstanding, this time, it is necessary to study on the current business tax problems and reform is part of the region, since 2012 the industry began to business tax to value added tax pilot. Business tax to value added tax on the elimination of double taxation, to promote the adjustment of industrial structure, play an important role in favor of inter industry competition and so on, but some industry business tax to the tax reduction in value-added tax after the anti phenomenon, which is contrary to the original intention of the camp, this phenomenon has aroused pay attention to. This paper expounds the business tax to value added tax background, through specific examples business tax to value added tax after partial industry tax increase phenomenon, analysis and Research on the phenomenon, and find out the reason for the increased tax burden, and puts forward some solving strategies. Keywords：Business tax to the value added tax, Tax burden, Deduct income tax 目 录 前 言 1 一、“营改增”的背景及分析 2 二、营改增税负不减反增现象分析 3 三、营改增税负增加的原因分析 6 （一）进项税抵扣不足 6 （二）上下游抵扣链断裂 6 （三）税率设计过高 6 （四）资本有机构成低 7 四、营改增税负增加解决策略 7 （一）提高一般纳税人应税服务年销售额标准 8 （二）调整或降低税率 8 （三）扩大简易计税方法的计税范围 8 （四）补足“营改增”财政专项补助款 8 （五）企业分立加大进项税抵扣 8 （六）调整定价体系 9 （七）充分运用税收优惠政策 9 （八）企业自主选择是否“营改增” 9 结束语 10 参考文献 11 致 谢 12 前 言 中国正处于加快转变经济发展方式的攻坚时期，大力发展第三产业，尤其是现代服务业，对推进经济结构调整和提高国家综合实力具有重要意义。按照建立健全有利于科学发展的财税制度要求，将营业税改征增值税，有利于完善税制，消除重复征税；有利于社会专业化分工，促进三次产业融合；有利于降低企业税收成本，增强企业发展能力；有利于优化投资、消费和出口结构，促进国民经济