摘要：“营改增”作为一项具有开创性、渐进性、不确定性特点的新生事物，其改革之路还没有走完，尚处于改革实践的过渡期。改革中的各方参与者都有各自不同的利益诉求。它对以下三个参与方，税务机关，纳税人以及地方政府都会造成不同程度的影响，“营改增”的实行，对税收经济体系的影响也十分之大，其造成的结构影响显著。70222

    1994年税制改革之后，营业税是地方政府的主要收入来源，而“营改增”后，营业税被增值税取代，地方政府面临的财政收入压力变大。认真探索“营改增”的主体内容，对于改善地方税收体系有着积极的作用。对国家税务征收以及地方税收体系有着推进作用。所以因改革而产生的税收收入问题是有利于推进改革的。

    “营改增”对上海市地方税收体系影响的研究，是结合上海市实际情况，通过调查分析，阐述说明了此次“营改增”产生的各方影响，为上海市地方税收经济决策提供参考。

毕业论文关键词： 营改增；税制改革；地方税收体系；上海市

The Analysis of the Influence of the Camp Changed to Increase on Shanghai Local Tax System

Abstract: "The change from business tax to value-added tax" is a new thing, with pioneering, progressive and uncertain characteristics, but also a still in the transition period of reform practice, the reform has not yet been finished, the reform involved in all parties have their own interests. "The change from business tax to value-added tax" on the taxpayers, tax authorities and local governments have brought different impact on its role in the adjustment of the tax economy is even more significant.

     After the reform of the tax system in 1994, the business tax was the main source of income for the local government. After the "the change from business tax to value-added tax", the business tax was replaced by the VAT, and the local government was facing greater pressure on the fiscal revenue. Therefore, in-depth study of the "the change from business tax to value-added tax" on the local tax system, is conducive to all levels of taxation and taxation departments to actively respond to the reform generated by the tax revenue.

     The study on the influence of "the change from business tax to value-added tax" on Shanghai local tax system is based on the actual situation of Shanghai. Through the investigation and analysis, the author explains the influence of the parties' reference.

Key words: Camp Changed to Increase; Tax Reform; Local Tax System; Shanghai

目录

一、绪论1

  （一）背景及研究意义…1

  （二）国内外文献综述…1

  1、国外文献综述1

  2、国内文献综述1

  （三）研究思路与研究方法…2

二、“营改增”概述…3

  （一）“营改增”产生的背景3

  （二）营改增”的必然性及其意义3

  1.两税共存生弊端，加速扩大增值税征收范围…3

  2.“营改增”的改革意义4

  （三）“营改增”的开展情况及效果评估…4

  1、“营改增”的开展情况4

  2、“营改增”效果评估…5

三、地方税收体系现状分析6

  （一）我国地方税收体系的发展状况…6

  （二）地方税收的权限分析…7

  （三）地方税收的收入分析…7