我国实施“营业税改增值税”试点后的相关研究评述

A Review on the Research of China's Implementation of the “ BT Reforms to VAT ” Effect and Countermeasure

"营改增"是我国税制改革的重要内容,是有效逐步消除两税并行体制下经济发展障碍、改善重复征税问题、完善税收征管体系、提高税收征管效率,与国际税制接轨的重要举措。我国实施"营改增"试点改革后,学者对该项改革产生的影响以及对策进行了大量研究。文章对该项改革对中央与地方财政关系、企业税负、会计处理与会计报表、财税经济等方面的影响以及对策的研究进行归纳评述,认为学者的研究在肯定"营改增"改革的正面效应的同时,着重分析了改革产生的负面效应及对策,并分析了以上研究存在的不足。文章提出后续研究的视野,应当拓展到全面推行营改增后的房地产业、金融业、旅游等生活服务业,以及税收征管体系建设如何保障"营改增"政策的平稳过渡、增值税立法等方面,研究方法上注重实证研究和动态分析。

The reform of ＂BT reforms to VAT＂ is the important content of tax system reform in our country, and is the important measures to eliminate the obstacle of economic development effectively step by step under the law system of parallel, improve the problem of double taxation, the tax collection and management system, the efficiency of tax collection and administration, and to integrate with international tax system. After our country implemented a pilot reform of the ＂＇BT reforms to VAT＂, the scholars have do a lot of work on the impact and countermeasures of the reform. The paper summarize and review the study of the influence and countermeasures of the reform on the relationship of the central finance and local finance, the tax burden of the enterprise, accounting and accounting statements, and the fiscal and taxation economic and so on , and think that the research of scholars in the affirmation of the positive effects of the reform of the ＇＂ BT reforms to VAT ＂at the same time, analyzes the reform of the negative effects and countermeasures emphatically, and this paper analyzes the deficiency existing in the research. This Article put forward further research field of vision, think that after the fully implementing of change the business tax into the value-added tax, it should be extended to the real estate industry, finance industry and consumer services industry like tourism industry, and aspects of the construction of the tax collection and administration system how to guarantee a smooth transition to the police of the ＂＂ BT reforms to VAT ＂, value-added tax legislative issues and so on, and focus on empirical research and dynamic analysis on the research methods.