营改增政策执行效果评价指标体系构建

　　摘 要

　　随着“金税工程”的开发与运用，各相关主体对信息技术的需求也更多，如何才能确切地利用信息技术，提高税收管理水平，便于税收监控，这一直是国家想要解决的难题。本文跳出税务机关，站在审计的角度，针对税收政策执行效果，建立了一套完整的评价指标体系，采用实例评析营业税改征增值税政策效果，能让数据为税收政策效果说话。

　　本文首先介绍了研究背景和意义，对税收政策效果的内涵进行相关界定，目的是为文章建立一个共同语境。其次在介绍前人研究成果的基础上简述了“营改增”政策的理论依据和政策效果要求，接着阐述了指标体系构建的原则与方法、指标构建的目的和思路。指标体系的构建是文章的重点，分别从宏观、微观两个层面来反映税收政策执行效果。宏观指标体系侧重于对税收征管大环境的评价；微观指标体系则针对微观纳税主体（企业）来评析税源的发展状况，本文总共建立了 25 个具体指标，并对每一具体指标均进行了理论解释。指标的构建是为了运用于实践，在宏观指标体系层面，笔者从《中国统计年鉴》和《中国税务年鉴》选取 2007 年-2011 年的宏观经济与税收数据综合评价结构性减税政策在整个税收征管大环境的表征，发现外在宏观政策环境在近 5 年的表现良好。另外在微观指标体系层面选取了 11 家上海“营改增”试点上市公司进行统计分析，其综合评价结果为税源稳定发展，政策效果也为良好。在指标评价结果的基础上，本文提出了营业税改征增值税政策试点的经验总结。

　　本文着力建设了营业税改征增值税政策执行效果指标体系，指标完善与运用是一个渐进的过程，需不断地实践总结，指标体系在实践运用中会不断改进，其对税收政策执行效果的评价也会更趋于科学，更能切实地发现问题和解决问题，给予营业税改征增值税政策的及时改良以微薄的推动之力。

　　关键词：税收政策；营业税改征增值税；效果评价；指标体系

　　Abstract

　　With the development and application of the Golden Tax Project, the relatedparties of the project got more requirements and needs for information technology.

　　The issue the government has been trying to solve is how to make full use ofinformation technology, elevate the government's ability of tax management, andbetter monitor tax collection. Jumping out of the restriction of tax authorities, thisthesis, from the perspective of audit and the implementation of tax collection policies,has established a comprehensive system of evaluation index, analyzed and evaluatedthe effect of the policy of changing business tax into value-added tax through realcases, and proved the effect of tax policies through statistics and data.

　　This thesis first introduced the research background and significance, anddefined the connotation of tax policies' effectiveness so as to set up a common contextfor the following discussion. Then, after introducing the results of former researchers,the thesis briefly introduced the theoretical basis and policy requirement of Changingfrom Business Tax to Value-added Tax, and expounded the establishment principlesand methods of the index system as well as the purpose and idea of indexestablishment. The focus of this thesis is the establishment of the index system, for itreflected the effectiveness of tax policies from the macro and micro perspectives. Themacro index system is more focused on the evaluation of the large environment fortax collection and management; the micro index system is to analyze the developmentof taxation sources through the micro subjects of tax payment （enterprises）。 Thisthesis has set up 25 indexes and has given theoretical explanation to each specificindex. The establishment of indexes is to apply them into practice. In the macro indexestablishment, the author took from China Statistical Yearbook and China TaxYearbook the statistics of the macro-economy and taxation in China between 2007 and2011 to comprehensively assess the performance of structural tax reduction policy inthe whole tax collection and management environment, and found that it wasfunctioning very well in the five years. In the micro level, the author chose 11 pilotlisted enterprises for the policy of “changing business tax collection into value-addedtax collection” in Shanghai, and the comprehensive analysis result was that thetaxation sources were developing stably and the effect of the policy was also verygood. Base on these results , some good experience are provided in the last .

　　The thesis focused on establishing the evaluation index for tax policy ofChanging from Business Tax to Value-Added Tax. The development of index was agradual process and problems will emerge and get resolved in practical application.

　　The author hopes that this thesis can do its tiny bit to push forward the developmentof Changing from Business Tax to Value-Added Tax policies.

　　Key words: Tax Policy; Changing from Business Tax to Value-Added Tax;Effectiveness Evaluation; Index System

    目 录

    摘 要……II

　　Abstract …… III

　　第 1 章 绪论 ……1

　　1.1 研究背景及意义 ……1

　　1.1.1 研究的背景 ……1

　　1.1.2 研究的意义 ……2

　　1.2 相关概念界定 ……3

　　1.2.1 效果评价的涵义 ……3

　　1.2.2 税收政策效果的内涵 ……3

　　1.2.3 营业税改征增值税的政策简述 ……4

　　1.3 文献综述 ……5

　　1.3.1 营业税改征增值税政策的研究综述 ……5

　　1.3.2 效果评价体系研究的文献综述 ……6

　　1.4 文章结构与创新点 ……8

　　1.4.1 文章结构 ……8

　　1.4.2 创新点和不足 ……9

　　第 2 章 营业税改征增值税政策效果评价体系构建原则……10

　　2.1 效果评价指标的设置原则 ……10

　　2.2 效果评价指标的筛选原则 ……10

　　2.3 评价指标体系构建的技术引入 ……11

　　2.3.1 层次分析法 ……11

　　2.3.2 平衡计分卡方法 ……12

　　第 3 章 营业税改征增值税政策效果评价指标体系构建……13

　　3.1 构建“营改增”效果评价指标体系的目的与框架 ……13

　　3.1.1 构建“营改增”效果评价指标体系的目的 ……13

　　3.1.2 营业税改征增值税政策效果宏观评价指标构架 ……13

　　3.1.3 营业税改征增值税政策效果微观评价指标构架 ……14

　　3.2 营业税改征增值税政策效果评价指标的筛选与解释 ……14

　　3.2.1 宏观评价指标筛选与解释 ……15

　　3.2.2 微观评价指标筛选与解释 ……19

　　第 4 章 营业税改征增值税政策效果评价指标体系运用……22

　　4.1 营业税改征增值税政策宏观环境评价 ……22

　　4.1.1 税收结构与发展情况评析 ……22

　　4.1.2 税收与经济的协调性评析 ……24

　　4.1.3 经济结构与发展评析 ……26

　　4.2 营业税改征增值税政策试点微观效果评价 ……27

　　4.2.1 税源总量与结构评析 ……27

　　4.2.2 税源发展评析 ……30

　　4.2.3 税务风险评析 ……31

　　4.3 营业税改征增值税之良好经验 ……33

　　4.3.1 加大监管力度，完善政策执行细则 ……33

　　4.3.2 谨慎选择增值税扩围税率 ……33

　　4.3.3 缓解营业税改征增值税的利益冲突 ……34

　　4.3.4 有效选取配套政策支持 ……34

　　结 语……35

　　参考文献 ……37

　　致 谢……40