dz̸Ӫҵ˰¸ÄÕ÷Ôöֵ˰¶ÔÆóÒµÁ÷ת˰µÄÓ°Ïì——ÒÔÐË°²ÏسÇÒµÔËÊäÓÐÏÞ¹«Ë¾ÎªÀý
Õª Òª
Ӫҵ˰µÄÌصãÔÚÓÚÈ«¶îÕ÷ÊÕ£¬Öظ´Õ÷Ë°£¬¼Ó´óÁËÆóÒµµÄË°¸º¸ºµ£ºÍ²»¹«Æ½¡£Ôöֵ˰µÄÌصãÔÚÓÚ¶ÔÔöÖµ¶îÕ÷Ë°£¬Í¨¹ý²ã²ãµÖ¿ÛÏû³ýÖظ´Õ÷Ë°£¬½«Ë°¸º×ª¼Þ¸ø×îÖÕµÄÏû·ÑÕß¡£ÔÚ½»Í¨ÔËÊäÒµÕ÷ÊÕӪҵ˰ÕâÖÖ²»¹«Æ½²»ÍêÉƵÄË°ÊÕÌåÖÆÖУ¬ÎªÁËÓë¹ú¼Ê½Ó¹ì£¬¸üºÃµÄÊÊÓ¦ÎÒ¹úµÄʵ¼ÊÇé¿ö£¬¹ú¼ÒÍƳöÁËӪҵ˰¸ÄÕ÷Ôöֵ˰µÄ¸Ä¸ï´ëÊ©¡£ÔÚʵʩӪҵ˰¸ÄÔöֵ˰ºó£¬´ó¶àÊýÆóÒµµÄË°ÊÕ¸ºµ£µÃµ½Á˼õÇᣬ¸ø¸÷Ðи÷Òµ´øÀ´Á˾¼ÃÀûÈóµÄÔö¼Ó¡£µ«ÊÇÔÚijЩÐÐҵȴ³öÏÖË°ÊÕ²»¼õ·´¶øÔö¼ÓµÄÏÖÏó¡£±¾ÎÄÔÚÓª¸ÄÔöÑо¿ÎÄÏ׵Ļù´¡ÉÏ,½øÒ»²½¾ÍÓª¸ÄÔöÕþ²ßÔÚ½»Í¨ÔËÊäÒµÖÐËùÏÔÏÖµÄÖ÷ÒªÎÊÌâ½øÐÐÌÖÂÛ,¶ÔӪҵ˰¸ÄÔöֵ˰µÄʵʩÔÚ½»Í¨ÔËÊäÒµÖеIJÆÎñ»á¼Æ·½ÃæµÄÓ°Ïì×÷³ö·ÖÎö¡¢Ì½ÌÖ£¬½ø¶øÌá³öÏàÓ¦µÄ½¨Ò飬ʹÔËÊ乫˾¸üºÃµÄÊÊÓ¦Óª¸ÄÔöÕþ²ß¡£
¹Ø¼ü´Ê£º½»Í¨ÔËÊäÒµ£¬Ôöֵ˰£¬ÓªÒµË°£¬²ÆÎñ»á¼Æ
1 Ð÷ ÂÛ
1.1 Ñо¿µÄÄ¿µÄºÍÒâÒå
1.1.1 Ñо¿±³¾°
“Óª¸ÄÔö”¼´ÓªÒµË°¸ÄÔöֵ˰¡£2011Ä꣬¾¹úÎñÔºÅú×¼£¬²ÆÕþ²¿¡¢¹ú¼ÒË°Îñ×ܾÖÁªºÏÏ·¢ÓªÒµË°¸ÄÕ÷Ôöֵ˰ÊԵ㷽°¸¡£´Ó2012Äê1ÔÂ1ÈÕÆð£¬ÓªÒµË°¸ÄÕ÷Ôöֵ˰ÔÚÉϺ£½»Í¨ÔËÊäÒµºÍ²¿·ÖÏÖ´ú·þÎñÒµ¿ªÕ¹ÊÔµãʵÐС£Õâʱ£¬ÓªÒµË°¸ÄÔöֵ˰˰ÊÕÖƶȵĸĸïÀ¿ªÐòÄ»¡£×Ô2012Äê8ÔÂ1ÈÕÆðÖÁÄêµ×£¬¹úÎñÔº½«À©´óÓª¸ÄÔöÊÔµãÖÁ10Ê¡ÊУ¬±±¾©9ÔÂÆô¶¯¡£½ØÖ¹2013Äê8ÔÂ1ÈÕ£¬“Óª¸ÄÔö”·¶Î§ÒÑÍƹ㵽ȫ¹ú¸÷µØÊÔÐС£¹úÎñÔº×ÜÀíÀî¿ËÇ¿12ÔÂ4ÈÕÖ÷³ÖÕÙ¿ª¹úÎñÔº³£Îñ»áÒ飬¾ö¶¨´Ó2014Äê1ÔÂ1ÈÕÆ𣬽«Ìú·ÔËÊäºÍÓÊÕþ·þÎñÒµÄÉÈëӪҵ˰¸ÄÕ÷Ôöֵ˰ÊԵ㣬ÖÁ´Ë½»Í¨ÔËÊäÒµÒÑÈ«²¿ÄÉÈëÓª¸ÄÔö·¶Î§¡£
1.1.2 Ñо¿ÒâÒå
½»Í¨ÔËÊäÒµÊǹúÃñ¾¼Ã·¢Õ¹µÄ»ù´¡ÐÐÒµÖ®Ò»£¬ÓÖÊôÓÚµäÐ͵ÄÉú²úÐÍ·þÎñÐÐÒµ£¬Ëù½ÉÄÉË°µÄÐÔÖÊÓÖÓëÔöֵ˰µÄÐÔÖÊÓÐ׿«´óµÄÏàËÆÐÔ¡£½«½»Í¨ÔËÊäÒµÕ÷Ӫҵ˰¸ÄÕ÷ΪÔöֵ˰µÄÄÉË°·¶Î§£¬²»µ«ÓÐÀûÓÚÆóÒµ¼ä¹«Æ½¾ºÕùÓ빫ƽ˰¸º£¬»¹¿ÉÒÔÔö¼Ó¹ú¼ÒµÄ²ÆÕþË°ÊÕÊÕÈ룻¸üÄܼÓÓÐЧµØ´Ù½ø×ÊÔ´µÄºÏÀíÅäÖã»»¹ÄÜÓÐÀûÓÚÓëÆóÒµÓë¹ú¼Ê½Ó¹ì£¬È·Á¢ÊÊÓ¦Êг¡»úÖƵĹ淶»¯µÄÔöֵ˰Öƶȡ£
1.2 ÎÄÏ××ÛÊö
1.2.1 ¹úÍâÑо¿ÏÖ×´
Ôöֵ˰˰ÖÖ¿ªÊ¼ÓÚ·¨¹ú£¬Àúʱ¾ÀúÁË°ë¸ö¶àÊÀ¼Í£¬Ä¿Ç°ÎªÖ¹´óÔ¼ÒÑÓÐ130¶à¸ö¹ú¼ÒÕ÷ÊÕÔöֵ˰£¬²¢ÇÒ½«Æä×÷ΪÁ˹ú¼ÒË°ÊÕÊÕÈëµÄÖ÷ÒªÀ´Ô´¡£¹ú¼ÊÉÏÖøÃûµÄÔöֵ˰ר¼Ò°¬Â×.A.Ì©ÌØÈÏΪÔöֵ˰µÄÕ÷ÊÕ·¶Î§³ýÉÌÆ·Ö®Í⣬Ӧ¸ÃÀ©´óÖÁ´ÓÉú²úÁãÊ۵ĸ÷¸ö»·½Ú£¬µ±ÀÍÎñͶÈëʹÓÃÒ²ÊôÓÚÔöֵ˰µÄÕ÷ÊÕ·¶Î§£¬Ò²Ó¦¸ÃÕ÷ÊÕÔöֵ˰¡£Òò´Ë£¬´ó²¿·Ö¹ú¼Ò½«½»Í¨ÔËÊäÒµÄÉÈëµ½Õ÷Ôöֵ˰µÄ·¶Î§ÖС£
Ӫҵ˰ÊǶÔÆóÒµµÄÉÌÆ·ºÍÀÍÎñµÄÓªÒµÊÕÈë¶îÕ÷ÊÕµÄÒ»ÖÖË°£¬ÔÚÊÀ½ç¸÷¹ú¶¼ÆÕ±é´æÔÚ¡£ÓªÒµË°Õ÷ÊյĶÔÏóÊÇÓªÒµ»î¶¯£¬Ö»ÒªÄÉË°È˲úÉúÁËÓªÒµ»î¶¯£¬»ñµÃÁËÓªÒµÊÕÈë¾ÍÒªÕ÷ÊÕӪҵ˰¡£ÏÖÔÚÔںܶàµÄ¹ú¼Ò£¬ÓªÒµË°µÄÕ÷ÊÕ·¶Î§¶¼ÔÚ±äС£¬ºÜ¶àÕ÷Ӫҵ˰µÄ·¶Î§¶¼±»Ôöֵ˰ȡ´ú£¬ÓªÒµË°ÖÁ½ñÔÚÊÀ½ç¸÷¹úµÄ·þÎñÒµµÄijЩ²¿ÃÅÕ÷ÊÕ¡£¶ÔÓÚÒ»Ïû¶øÑÔ£¬Èç¹ûÕ÷ÁËӪҵ˰£¬¾Í²»Õ÷ÊÕÔöֵ˰£¬·´Ö®ÒàÈ»¡£
1.2.2 ¹úÄÚÑо¿ÏÖ×´
2011Äê11Ô£¬¹ú¼Ò²ÆÕþ²¿¡¢Ë°Îñ×ַܾ¢²¼Á˾¹úÎñԺͬÒâµÄ¡¶¹ØÓÚÓ¡·¢<Ӫҵ˰¸ÄÕ÷Ôöֵ˰ÊԵ㷽°¸>µÄ֪ͨ¡·£¬Õâһ֪ͨµÄ°ä²¼£¬ÊÇÔöֵ˰ÔÚ2009ÄêתÐͺóµÄÓÖÒ»ÏîÖØÒªµÄ¸Ä¸ï¡£ÓªÒµË°¸ÄÔöֵ˰µÄ¸Ä¸ï´ëÊ©Êǹú¼ÒÖ§³ÖÉç»á¾¼Ã·¢Õ¹µÄÖØÒª´ëÊ©£¬Ò²ÊÇÎÒ¹úÕû¸ö¾¼Ã½á¹¹ÐÔ¼õË°µÄÖØÒª²½Ö裬Ӫ¸ÄÔöÕþ²ßµÄʵʩ½«¸ø½»Í¨ÔËÊäÒµºÍ²¿·ÖÏÖ´ú·þÎñÒµ´øÀ´ÉîÔ¶Ó°Ïì¡£½ØÖ¹2013Äê8ÔÂ1ÈÕ£¬“Óª¸ÄÔö”ʵÐз¶Î§ÒÑÍƹ㵽ȫ¹úÊÔÐС£¸Ä¸ïÒÔÀ´¹úÄÚѧÕ߶ÔӪҵ˰¸ÄÔöÔöֵ˰Õâ·½Ãæ²»¶ÏµØµÄÑо¿£¬Ó¿ÏÖ³ö´óÁ¿µÄѧÊõ³É¹û£¬È磺ÕÅ´¨ÈÏΪ½»Í¨ÔËÊäÒµ¸ÄÕ÷Ôöֵ˰µÄÇ°ÌáÌõ¼þÊÇÏû·ÑÐÍÔöֵ˰£¬ÒòΪÈç¹û²»ÊµÏ°Ïû·ÑÐÍÔöֵ˰£¬¸ÄÕ÷ÒÔºó»áµ¼ÖÂÆóҵ˰¸ºµÄÉÏÉý£»Ò¦Ñ©ç³¶Ô½»Í¨ÔËÊäÒµÄÉÈëÔöֵ˰Õ÷Ë°·¶Î§µÄ¿ÉÐÐÐÔÓë±ØÒªÐÔ½øÐзÖÎö£¬Ö¸³öÒòΪ»õÔ˲¿¿ÍÔ˺ÍÉú²úÖÆÔìÆóÒµÃÜÇÐÏà¹Ø£¬²¢ÇÒ¿ÍÔËÒ»°ã²»Éæ¼°ÏÂÒ»»·½ÚµÄË°¿îµÖ¿Û£¬ËùÒÔÔÚÓª¸ÄÔöºó»õÎïµÄÔËÊä»·½Ú²ÉÈ¡µÍË°ÂÊÕ÷Ë°£¬¶ø¶ÔÓÚ¿ÍÔËÔòÓ¦¸Ã²ÉÓüòÒ×Õ÷Ë°µÄ°ì·¨¡£
ÔÚÔöֵ˰תÐÍ֮ǰ£¬Ò²ÓÐѧÕ߶Խ«½»Í¨ÔËÊäÒµ¸ÄÕ÷Ôöֵ˰µÄ¿ÉÐÐÐÔÌá³öÁËÖÊÒÉ£¬ÂÞ·ÉÄÈ£¨2003£©ÔÚ¿ÉÐÐÐÔ·ÖÎöÖвâËãÁËÔÚÓª¸ÄÔöÕâÏî´ëÊ©½«¶Ô½»Í¨ÔËÊäҵ˰ÊÕ¸ºµ£ºÍ²ÆÕþÊÕÈ롢˰ÊÕÕ÷¹ÜµÈ·½ÃæµÄµÄÓ°Ï죬Ìá³öÁËÔÚÖйúµÄ½»Í¨ÔËÊäÒµÖнøÐÐÓª¸ÄÔöµÄ±ØÒªÐÔÒÔ¼°ÔÚÄ¿Ç°µÄÐÎÊÆÏÂÊÇÐв»Í¨µÄ¡£ÉÛÈðÇì¡¢Î×ɺÁá¡¢ÀÍÖªÀ×£¨2002£©ÈÏΪ“Éú²úÐÍ”Ôöֵ˰²¢²»ÊʺϽ»Í¨ÔËÊäÒµ£¬Èç¹û½»Í¨ÔËÊäÒµ¸ÄÕ÷“Ïû·ÑÐÍ”Ôöֵ˰£¬¼ÙÈçÕ÷ÊÕÂÊÊÇ13%µÄµÄÇé¿öÏ£¬ÄÇôƽ¾ùʵ¼ÊË°¸º´ïµ½3.38%£¬ÕâʱÕþ¸®Ó¦°ä²¼Ò»Ð©ºÏÊʵÄÓÅ»ÝÕþ²ß£¬ÄÇô½»Í¨ÔËÊäÒµ¾Í²»»á³öÏָĸïºóµÄË°¸º¼ÓÖصÄÎÊÌâ¡£
1.3 Ñо¿µÄÄÚÈݺͷ½·¨
1.3.1 Ñо¿»ù±¾ÄÚÈÝ
±¾ÎÄ´ÓӪҵ˰¸ÄÕ÷Ôöֵ˰µÄ½Ç¶È¶Ô½»Í¨ÔËÊäÒµµÄÓ°Ïì½øÐзÖÎö̽ÌÖ¡£¸ù¾ÝµØ·½ÐÔ·¨¹æÕþ²ß¶Ô½»Í¨ÔËÊäÒµµÄ¹æ¶¨£¬ÒÔ¼°½áºÏÏÖÐн»Í¨ÔËÊäÒµµÄ·¢Õ¹ÏÖ×´£¬¶ÔÐË°²ÏسÇÒµÔËÊ乫˾Ӫ¸ÄÔöºó³öÏÖµÄһϵÁеÄ×´¿öºÍÎÊÌ⣬½øÐÐÖصãµÄ·ÖÎö¡¢ÌÖÂÛºÍÑо¿¡£×ܽáÆäÔÚÏÖÐÐÕþ²ßÏ´æÔÚµÄÎÊÌâºÍ²»×㣬Ìá³öÕë¶ÔÐԵĶԲߺͽ¨Ò飬ΪÆóÒµÄܹ»¸üºÃµÄ½¨Á¢¹«Æ½¡¢ÓÐЧµÄӪҵ˰¸ÄÕ÷Ôöֵ˰Ìåϵ¡£
1.3.2 Ñо¿·½·¨
±¾ÂÛÎÄÖ÷Òª²ÉÓõÄÑо¿·½·¨Ö÷ÒªÓе÷²é·¨¡¢ÎÄÏ×·ÖÎö·¨¡¢¶¨ÐÔÑо¿·¨¡£
µ÷²é·¨ÊÇÖ¸ÓÐÄ¿µÄ¡¢Óмƻ®¡¢ÓÐϵͳµØËѼ¯ÓйØÑо¿¿ÎÌâÏÖʵ״¿öºÍÀúÊ·×´¿öµÄ²ÄÁϵķ½·¨£¬ÎÒͨ¹ý¶Ô¹«Ë¾Ò»Ð©ÀúÊ·ÒÔ¼°ÏÖÓÐÊý¾ÝµÄÊÕ¼¯ºÍÕûÀí£¬¶ÔÕâЩ×ÊÁϽøÐзÖÎö¡¢±È½Ï¡¢¹éÄÉ£¬´Ó¶øµÃµ½¹æÂÉÐÔµÄ֪ʶºÍ½áÂÛ¡£
ÎÄÏ×·ÖÎö·¨ÊÇÖ¸¸ù¾Ý×Ô¼ºËùÑо¿¿ÎÌ⣬ͨ¹ý²éÔÄÎÄÏ××ÊÁÏÀ´»ñµÃËùÐèÒªµÄÐÅÏ¢£¬ÒÔ±ãÓÚ¸ü¼ÓÈ«Ãæ¡¢ÕýÈ·µØÁ˽âÕÆÎÕËùÒªÑо¿ÎÊÌâµÄÒ»ÖÖ·½·¨£¬±¾ÈËͨ¹ý±¾ÎĵÄÂÛÎÄ¿ÎÌâ´óÁ¿µÄ²éÔÄÊé¼®¡¢×ÊÁÏ¡¢±¨Ö½¡¢ÍøÂçÁ˽âÏà¹ØµÄÎÊÌâºÍÀúÊ·ÏÖ×´£¬°ïÖú½üÒ»²½Àí½âËùÑо¿¿ÎÌâÏà¹Ø֪ʶµÄȫò£¬Îª¸üºÃµÄÍê³ÉÂÛÎÄÂñÏ·ü±Ê¡£
¶¨ÐÔÑо¿·¨¾ÍÊǶԿÎÌâÑо¿µÄ¶ÔÏó½øÐГÖÊ”µÄ·½ÃæµÄ·ÖÎöºÍ̽ÌÖ¡£¾ßÌå¾ÍÊÇÔËÓùéÄɺÍÑÝÒï¡¢·ÖÎöÓë×ÛºÏÒÔ¼°³éÏóÓë¸ÅÀ¨µÈ·½·¨£¬¶ÔÓÚÈ¡µÃµÄ×ÊÁÏÐÅÏ¢½øÐзÖÎö¡¢ÌÖÂÛÑо¿£¬·¢ÏÖÈÏʶÑо¿¶ÔÏóµÄ±¾ÖÊ¡¢½ÒʾÑо¿¶ÔÏóµÄ¹æÂÉ¡£
ͨ¹ýÕâЩµ÷²é·½·¨£¬Ê¹±¾ÈËÄܸüºÃµÄÀí½âºÍÕÆÎÕÁËËùдÂÛÎÄ¿ÎÌâµÄÏà¹Ø֪ʶºÍÕþ²ß£¬ÎªÍê³ÉÂÛÎÄ´òÏÂÁ˺ÜÔúʵµÄ»ù´¡¡£
½á Óï
Óª¸ÄÔöºó£¬ÓªÒµË°ºÍÔöֵ˰ÓÉÓÚÔÚÐÔÖÊÉÏ´æÔÚ×ű¾ÖʵIJîÒìÒÔ¼°»á¼ÆÈ·ÈÏÉÏÒ²´æÔÚ×ű¾ÖʵIJîÒ죬ËùÒÔ»á¶ÔÆóÒµµÄ»á¼ÆºËËã¡¢»á¼Æ¼ÆÁ¿ÒÔ¼°ÆóÒµµÄ»á¼Æ±¨±í´øÀ´¸ù±¾ÐÔµÄÓ°Ï죬ÆóÒµµÄ²ÆÎñ»á¼ÆÈËÔ±¼°Ïà¹Ø¹¤×÷ÕßÐèÒªÈÏÕæѧϰӪ¸ÄÔöÕþ²ßµÄÏà¹ØÌõÀýÒÔ¼°Ïà¹Ø֪ʶ£¬ÒªÀí½âÕÆÎÕÓª¸ÄÔö¸Ä¸ïµÄÄ¿µÄ£¬²ÅÄܸüºÃµÄÃæ¶ÔÓª¸ÄÔöµÄ¸Ä¸ï£¬¸üÄÜÓÐЧÂʵÄÓ¦¶ÔÓª¸ÄÔö¸øÆóÒµ´øÀ´µÄ¸÷·½ÃæµÄÓ°Ïì¡£Óª¸ÄÔöµÄÖ÷ҪĿµÄ²»ÊÇÔÚÓÚ¼õË°£¬¶øÊÇË°ÖÆÉϵĸĸÖØÔÚ½â³ýӪҵ˰µÄÖظ´Õ÷Ë°¡¢´Ù½øÕû¸ö²úÒµ½á¹¹µÄµ÷Õû¡£´Ó±¾ÎĵķÖÎöÒ²¿ÉÒÔ¿´³öÓª¸ÄÔöºóÆóÒµ¶ÔÓڵֿ۵ĽøÏîË°µÄ¶àÉÙÒÔ¼°½øÏîË°µÖ¿ÛµÄ·¶Î§»áÖ±½ÓÓ°Ïìµ½ÆóÒµ×îÖÕË°¸ºµÄ´óС£¬ËùÒÔÔÚÓª¸ÄÔö³õÆÚÓÉÓÚË°ÂʵĸıäÒÔ¼°½øÏîË°µÖ¿Û²»×ãµÈÎÊÌⲿ·ÖÆóÒµµÄË°¸º»áÓÐËùÔö¼Ó¡£Òª×öµ½ÇÐʵ¼õÇáÆóҵ˰¸º¡¢´Ù½øÆóÒµ²»¶ÏÊÊӦ˰ÖÆ£¬»¹ÐèÒªÔںܶàµÄ·½ÃæŬÁ¦µÄÈ¥¸Ä±äºÍÍêÉÆ £ºÀýÈç¶àѧϰÏà¹Ø֪ʶÖƶȡ¢Ôö´ó¿ÉµÖ¿Û½øÏîË°·¶Î§µÈ £»ÎÒ¼áÐÅËæ×ÅÓª¸ÄÔö´ëÊ©µÄ²»¶ÏÍêÉƺͳÉÊ죬²¿·ÖÆóҵ˰¸º¼ÓÖØ£¬Öظ´Õ÷Ë°ÎÊÌâµÈÎÊÌâ»á½øÒ»²½Ïû³ý£¬ÆóÒµÒ²»á´ÓË°ÖƸĸïÖеõ½³É³¤ºÍʵ»Ý£¬×îÖյõ½Ë°ÖƵĸĸÆóÒµµÄÓ¯ÀûÄÜÁ¦»áµÃµ½ÌáÉý£¬¾ºÕùÄÜÁ¦»áµÃµ½¼ÓÇ¿¡¢²úÒµ½á¹¹µÃµ½ÓÅ»¯¡£
²Î¿¼ÎÄÏ×
[1].Alan Schenk,Oliver Oldman.Value Added Tax:a Comparative Approach [M]. Cambridge Uniwersity Press,2006.
[2]ÂÞ·ÉÄÈ£®½»Í¨ÔËÊäÒµ¸ÄÕ÷Ôöֵ˰µÄ̽ÌÖ£ÛJ£Ý.ÌúµÀÔËÊäÓ뾼ã¬2006(9)£º137.
[3]ÉÛÈðÇ죬ÎâɺÁᣬÀÍÖ®À×.½»Í¨ÔËÊäҵʵÐÐÔöֵ˰µÄ¿ÉÐÐÐÔ·ÖÎö£ÛJ£Ý.Ë°ÎñÑо¿£¬2002(10)£º56-59.
[4]ƽÐÂÇǵȣ®Ôöֵ˰ÓëӪҵ˰µÄ¸£ÀûЧӦÑо¿£ÛJ£Ý£®¾¼ÃÑо¿£¬2009(9)£º66-80.
[5]Íõ½ðϼ£®À©´óÔöֵ˰Õ÷Ë°·¶Î§µÄ˼¿¼£ÛJ£Ý£®Ë°ÎñÑо¿£¬2009£¬29(8)£º48-50.
[6]¸ÊÆôÓû£®½«½»Í¨ÔËÊäÒµÄÉÈëÔöֵ˰Õ÷ÊÕ·¶Î§µÄ˼¿¼£ÛJ£Ý.Ë°ÎñÑо¿£¬2011(6)£º44-45.
[7]ÕÔÀöƼ.¹ØÓÚÔöֵ˰µÄÀ©Î§¸Ä¸ï[J].Ë°ÎñÑо¿£¬2010£¬£¨11):35-36.
[8]³£½ú.“Óª¸ÄÔö”¶Ô½»Í¨ÔËÊäÒµµÄË°ÎñÓ°Ïì¼°¶Ô²ß·ÖÎö[J]. ÖйúÍâ×Ê,2013,04:130+132.
[9]Ç®Áá.“Óª¸ÄÔö”¶Ô½»Í¨ÔËÊäÒµµÄÓ°Ïì[J]. ÖÐÍâÆóÒµ¼Ò,2012,17:90-91.
[10]ÁõÃô. dz̸Ӫ¸ÄÔö¶Ô½»Í¨ÔËÊäÒµµÄÓ°Ïì[J]. Öйú¼¯Ìå¾¼Ã,2013,07:55-56.
[11]ÁÖéª. Óª¸ÄÔö¶Ô½»Í¨ÔËÊäÐÐÒµµÄÓ°Ïì·ÖÎö[J]. µ±´ú¾¼Ã,2013,04:106-107.
[12]¹úÎñÔº³£Îñ»áÒé¾ö¶¨À©´óӪҵ˰¸ÄÕ÷Ôöֵ˰ÊԵ㷶Χ http://news.xinhuanet.com/politics/2012-07/25/c_112533035.htm .
[13]°Ù¶ÈÎÄ¿â http://wenku.baidu.com/view/bfd508cd2cc58bd63186bdc1.html.
[14]Õ±ò.Óª¸ÄÔöÊÔµãÆóÒµÓйػá¼Æ´¦ÀíµÄ·ÖÎö.[J].×¢²áË°Îñʦ.2013(03).
[15]2013ÄêÓª¸ÄÔöÕþ²ß»ã×Ühttp://www.360doc.com/content/14/0116/11/9408385_345672366.shtml.
[16]360°Ù¿Æ http://baike.so.com/doc/3310747.html.
[17]³ÉÊÙƼ.Û»Òé½»ÔËÆóÒµ“Óª¸ÄÔö”ºóµÄ²ÆÎñ¹ÜÀí[J].ÄÉË°³ï»®,2012(6):66-67.
Ŀ ¼
1 Ð÷ÂÛ 1
1.1 Ñо¿µÄÄ¿µÄºÍÒâÒå 1
1.1.1 Ñо¿±³¾° 1
1.1.2 Ñо¿ÒâÒå 1
1.2 ÎÄÏ××ÛÊö 1
1.2.1 ¹úÍâÑо¿ÏÖ×´ 2
1.2.2 ¹úÄÚÑо¿ÏÖ×´ 3
1.3 Ñо¿µÄÄÚÈݺͷ½·¨ 3
1.3.1 Ñо¿»ù±¾ÄÚÈÝ 3
1.3.2 Ñо¿·½·¨ 3
2 Ïà¹ØÀíÂÛ½éÉÜ 4
2.1 Ôöֵ˰¼ò½é 4
2.2 Ӫҵ˰¼ò½é 4
2.3 ½»Í¨ÔËÊäÒµ¼ò½é 4
2.4 Ӫҵ˰¸ÄÕ÷Ôöֵ˰µÄ±ØÒªÐÔ 4
3 ³ÇÒµÔËÊ乫˾ÔÚÓª¸ÄÔöºóµÄ²ÆÎñÏÖ×´ 6
3.1 ÐË°²ÏسÇÒµÔËÊ乫˾±³¾°×ÊÁÏ 6
3.2 ³ÇÒµÔËÊäÓÐÏÞ¹«Ë¾µÄÏÖ×´ 6
3.2.1¸Ä¸ïºó¶Ô»á¼ÆºËËãµÄÓ°Ïì 6
3.2.2¸Ä¸ïºó¶Ô¿É¿Û³ýÁ÷ת˰µÄÓ°Ïì 7
3.2.3¸Ä¸ïºó¿É¿Û³ý³É±¾·ÑÓõÄÓ°Ïì 8
3.2.4¸Ä¸ïºó±ÜÃâÁËÖظ´Õ÷Ë° 9
4 ÐË°²ÏسÇÒµÔËÊ乫˾ÔÚÓª¸ÄÔöºó´æÔÚµÄÎÊÌâ 11
4.1Ӫҵ˰¸ÄÕ÷Ôöֵ˰³õÆÚ£¬Æóҵ˰¸º¼ÓÖØ 11
4.2¿ÉÓÃÓڵֿ۵ĽøÏîË°¶î²»×ã 11
4.3»ñµÃÔöֵ˰רÓ÷¢Æ±ÄÑ 12
4.4Ë°ÎñÉ걨»·½Ú²»ÊìϤ¡¢·Àα˰¿Øϵͳ»·½ÚµÄ²»³ÉÊì 12
5 Ӫҵ˰¸ÄÔöֵ˰´æÔÚÎÊÌâµÄ½¨Òé¼°¶Ô²ß 14
5.1ѧϰÕÆÎÕÓª¸ÄÔö֪ʶ£¬½øÐкÏÀíµÄË°Îñ³ï»® 14
5.2Êʵ±Ôö¼Ó¿ÉµÖ¿Û½øÏîË°µÖ¿Û·¶Î§ 14
5.3»õÎïÒµÎñÖо¡Á¿È¡µÃÔöֵ˰רÓ÷¢Æ± 15
5.4´´ÔìÁ¼ºÃµÄÄÉË°»·¾³ºÍ×éÖ¯ÆóÒµÏà¹ØÈËÔ±²Î¼ÓÅàѵ 15
½á Óï 17
Ö л 18
²Î¿¼ÎÄÏ×
19
Introduction to business tax paid VAT to the enterprise the influence of the turnover tax ——
Xingan County transportation co., LTD., for example
Abstrac
The characteristics of the business tax is full, double taxation, increased the enterprise tax burden and unfair. The characteristics of the value-added tax is a tax on appreciation, through the layers of deduction to eliminate double taxation, the tax burden on to the final consumer. In the transportation industry to impose business tax this kind of unfair imperfect tax system, in order to in line with international standards, to better adapt to the actual situation of our country, the country launched a business tax paid VAT reform measures. After the implementation of tax change VAT, most enterprise tax burden was reduced, brought the increase of economic profit to all walks of life. But in some industries, the phenomenon of the tax is not increased rather than decreased. This paper around the camp to increase research literature, on the basis of further is camp to increase policy appeared in transportation industry, the main problems are discussed, the business tax to the implementation of the value-added tax in the transportation industry influence with respect to the financial accounting analysis, discussion, and puts forward corresponding Suggestions, make transportation company better adapt to the camp to increase policy.
Key words: Transport, value-added tax, business tax, financial accounting