摘要

随着我国增值税改革的持续深入，增值税税制随之优化。在新的时代背景下，税收制度已成为影响一国营商环境的重要因素。近年来，我国大力推行增值税改革，用税收助力经济发展，我国营商环境排名大大提升。我国在增值税改革中的一系列政策：“营改增”、减税降费、税率简并等等，很大程度上减轻了企业负担，刺激了市场活力，重振市场信心。税收政策深刻地影响着企业的投资与决策，决定着市场上资源的流向。增值税作为我国主要税种，对营商环境起着巨大的影响。通过增值税改革对企业加以影响，成为优化我国营商环境的新要求。

[关键词] 增值税改革；营商环境；营改增；减税降费

ABSTRACT

With the continuous deepening of China ’ s VAT reform, the VAT tax system has been optimized. In the new era, the tax system has become an important factor affecting the business environment of a country. In recent years, China has vigorously promoted the VAT reform and promoted economic development with taxation, which has greatly improved the ranking of China ’ s business environment. China 's VAT reform in a series of policies : ' replacing business tax with VAT ', tax cuts, tax rates and so on, to a large extent, reduce the burden on enterprises, stimulate the vitality of the market, the revitalization of market confidence. Tax policy profoundly affects the investment and decision-making of enterprises and determines the flow of resources in the market. Value-added tax as China ' s main taxes, the business environment plays a huge impact. The impact of VAT reform on enterprises has become a new requirement to optimize the business environment in China.

[keyword] vat reform； business environment； business-to-vat reform； tax and cost reduction

 

目录

一、导论 1

（一）研究背景 1

（二）研究意义 1

二、我国增值税改革现状 2

（一）我国增值税改革历程 2

（二）我国增值税收入规模 3

三、我国营商环境 4

（一）营商环境的影响因素 4

（二）我国营商环境变化 4

四、增值税改革对营商环境的影响研究 5

（一） “营改增”对营商环境影响 5

1、“营改增”对营商环境的直接减税效果 5

2、“营改增”对各行业营商环境的影响 6

3、“营改增”对营商环境的间接影响 8

（二）税率简并对营商环境的影响 8

（三）减税降费对营商环境的影响 8

（四）其他政策的影响 10

1、统一小规模纳税人标准的影响 10

2、留抵退税的影响 11

3、跨境零税率 12

五、国外增值税改革的借鉴 13

参考文献 15