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Jingdong book

营业税改征增值税研究

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Jingdong book

营业税改征增值税研究

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营业税改征增值税是一项重要的税制改革，涉及税种结构、财政体制、税收征管等一系列制度性安排，在破解影响现代服务业发展的税制瓶颈方面具有深远影响。《营业税改征增值税研究》集结了2009年至今，上海市人民政府发展研究中心组织开展的一系列税制改革相关研究成果，对“营改增”的理论准备、实践过程和未来展望进行跟踪研究和深入分析。
Catalogue

理论准备篇

第一章 服务经济对税收制度的要求研究

第一节 税收体制与政策环境对发展服务经济的重要性

第二节 服务行业对税收敏感度的实证分析

第三节 发达经济体促进服务经济发展税收政策的国际比较与借鉴

第四节 当前我国税收体制与政策存在的主要问题

第五节 促进服务经济发展的税收体制与政策的改革方向

第二章 推进有利于服务经济发展的税收制度改革

第一节 税收制度的瓶颈突破是上海加快建设发展服务经济的主攻方向

第二节 与服务经济相关税收制度的现状与瓶颈

第三节 上海加快形成有利于服务经济发展税收制度的对策建议

第三章 营业税改增值税经济效应分析

第一节 研究背景与意义

第二节 文献综述

第三节 增值税税率及征收范围设计

试点实践篇

第四章 营业税改增值税波及效应与对策研究

第一节 营改增试点政策总体评价

第二节 营改增对上海产业影响与总结

第三节 波及效应：重要性、复杂性及分析因子

第四节 波及效应放大路径之一：结构性减税

第五节 波及效应放大路径之二：分工细化

第六节 影响波及效应进一步放大的难点问题

第七节 对策建议

第五章 上海营业税改增值税试点过程中的风险与效应评估

第一节 上海营改增试点政策评估

第二节 上海营改增试点效应评估

第三节 上海营改增试点风险评估

第四节 政策建议

第六章 上海营业税改增值税试点评估

第一节 增值税改革与上海国际化城市发展的功能要求分析

第二节 增值税改革产业效应分析

第三节 离岸外包、服务贸易及现代租赁业的特殊效应与风险

第四节 中小企业在增值税改革中的发展与影响

第五节 增值税改革过程中的财政风险分析

第六节 增值税改革过程中税务系统的信息风险

第七节 增值税改革过程中试点企业的信息技术风险

第八节 上海城市竞争力总体表现的市场调研及SWOT分析

第九节 完善税制改革，促进城市发展的政策建议

第七章 营业税改增值税实施细则理论效应及评价

第一节 绪论

第二节 上海增值税改革试点与东北老工业基地增值税改革试点的区别

第三节 营改增后试点行业增值税税负相对原营业税税负的变化

第四节 营改增已经凸显的结构性减税效应

第五节 营改增试点后上海已经凸显的向好趋势

第六节 影响营改增试点实施效果的因素分析

第七节 商品劳务税制的改革方向

第八节 结论

第八章 营业税改增值税试点对上海现代服务业发展影响测算

第一节 试点行业税负变化测算

第二节 试点行业税收弹性变化测算

第三节 增值税改革对试点行业的效应评估

第四节 对策建议

扩围展望篇

第九章 营业税改增值税扩围的财政经济效应研究

第一节 营改增扩围政策研究

第二节 营改增地区扩围财政经济效应

第三节 营改增行业扩围财政经济效应

第十章 基于CGE模型的营业税改增值税扩围效应研究

第一节 免税和营业税对增值税税基的影响

第二节 增值税扩围改革对各产业部门税基的影响

第三节 模拟增值税扩围改革的可计算一般均衡模型

第四节 增值税扩围改革的模拟结果分析

第五节 结论与政策建议

第十一章 营业税改增值税政策的福利效应研究――兼顾效率与公平的成本收益评估

第一节 问题的提出

第二节 税收CGE模型概述

第三节 营改增政策的方案设计

第四节 营改增政策的福利效应分析

第五节 结论及政策启示

参考文献

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