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Jingdong book

中国税收政策报告2013·营改增：牵一发而动全身的改革

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Jingdong book

中国税收政策报告2013·营改增：牵一发而动全身的改革

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《中国税收政策报告2013·营改增：牵一发而动全身的改革》不仅对前一阶段试点改革情况做了较为深入的总结，分析了试点改革成效以及存在的一些问题，而且勾勒了营改增扩围的路线图，研究了下一步改革的重点、难点，并提出了相应的政策建议。应该说，报告体现了我国营改增领域最新研究成果，对推动下一步改革具有重要参考价值。
Catalogue

第一篇 营改增：时空背景
第一章 增值税面面观
第一节 什么是增值税
第二节 增值税风靡世界
第三节 美国为什么不征收增值税
第四节 增值税的未来发展趋势
第二章 我国增值税的变迁历程
第一节 增值税的试点与开征
第二节 市场经济条件下增值税制度的改革
第三章 为什么要实行营改增
第一节 什么是营业税
第二节 为什么营业税与增值税多年并行
第三节 为什么要营改增
第四节 营改增的有利条件及面临的风险

第二篇 营改增：实践与未来
第四章 营改增：试点破冰
第一节 上海率先推行营改增
第二节 地区试点的扩大
第三节 成效与问题
第五章 营改增：改革逻辑与路线图
第一节 营改增的改革逻辑
第二节 营改增的基本特点和总体规划
第三节 营改增下一步改革思路及改革重点
第六章 重点行业营改增改革：交通运输业与建筑业
第一节 交通运输业和部分现代服务业
第二节 建筑业
第七章 重点行业营改增：电信业
第一节 我国电信行业分类标准与发展现状
第二节 电信业营改增面临的挑战
第三节 欧盟电信业增值税政策变迁及其启示
第四节 应对我国电信业营改增挑战的思考
第八章 难点行业营改增：金融与不动产交易
第一节 金融服务
第二节 不动产交易服务
……
第三篇 营改增：牵一发而动全身
附录
Book Abstract

1954年至1966年之间，法国增值税虽然已基本形成，但仍有不足之处。1966年到1978年法国又发布了一系列增值税法案进行改进，扩大征收范围，调整税率，转变对增值税待扣税金处理方式以及调整进项税计算方法等，逐步形成现行的增值税模式。
（1）征收范围不断扩大。1966年法国将增值税征收范围扩大到商品零售环节，农民可以自愿选择是否缴纳增值税。1978年又进一步将征收范围扩大到与经济生产直接相关的设计师、建筑师、工程师等自由职业者。发展至今，法国增值税的征收范围包括农业、商业、工业、服务业和自由职业者，即法国境内所有有偿提供产品和服务的经营活动都应缴纳增值税。
（2）税率的调整。2003年，法国增值税的标准税率由20.6010下调至19.6%，低税率5.5%，主要对生活必需品如食品、饮料、客运、书籍等征收，除外，对特殊交易行为还规定了特殊税率，这些特殊税率经常会随情况变化而调整。在法国，虽然零税率适用予特殊交易（如商品和劳务的出口），但在税法上不作为单一的税率档次予以规定。
（3）对增值税待扣税金处理的转变。在1972年1月1日之前，法国对纳税人的投人物已交增值税总额超过纳税人产生的应交增值税总额的部分，一般不予退补，超过部分只得无限期地保留下去。1972年以后，法国修改了增值税税法，纳税人假定某一个月产生了净增值税税额，则上交税务局，若产生了大于应交增值税的净应抵扣数，则可延至下月抵扣，并按季或按年获得退款。
（4）进项税计算方法的调整。2008年1月1日起，法国增值税进项税计算方式作了调整，抵扣原则主要遵循费用配比法而不再是定额扣除法。现在，进项税取决于扣除比因素，该因素又依赖于三个因素，增值税可靠性因素（与增值税应税劳务或商品的使用成比例）、增值税税制因素（与商品或劳务可扣除进项税有关）、许可系数①。
……

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