题 目：
中国与英国的增值税比较研究
摘 要
截止到2016年年末，全世界已经有了150多个国家实行了增值税，并且已经达成了共识，通过增值税加强对境内经济发展的管理。增值税已经成为了全球最主要的税种之一，并且重要性不断增长。
并且随着经济水平的不断提高，在2016年我国实行了全面的增值税改革，全国全面实行增值税的计划已经得到了实现。但是我国现在增值税体制改革的进程中，由于原有增值税的历史遗留问题，仍然面临着诸多的挑战。如何克服这些问题和挑战是我国政府不得不面对的一个难题。
本文通过英国与中国增值税之间的区别分析发展中国家和发达国家之间增值税的发展情况，结合我国实际情况，探讨我国现有增值税制度的不足与英国增值税制度的优势，研究发达国家在增值税领域所取得的成果，将之运用于我国增值税制度的建设上。
同时，本文针对我国现有增值税制度提出四个对策性建议：我国现有的消费经济发展状况，增值税链条，增值税优惠政策以及对增值税征管环节的金税工程。通过对这四个方向的分析和比对，结合英国经验，为我国增值税制度建设探讨出具有实际意义的建议。
关键词：增值税税率设计，消费型增值税，纳税链条，优惠政策，金税工程
I
Abstract
Until the end of 2016, 150 countries around the world carry out the value-added tax. These countries use the value-added tax to reinforce the management of the economic. Nowadays, the value-added tax has become one of the main tax categories.
Because of the improving of economy, our country put the value-added tax into practice in 2016 and finished the process of replacing sales tax with value-added tax. However, there are still some problems in the progress of revolution in implementing value-added tax.Since some historical problems of the value-added tax still needed to be solved, how to solve these problems and challenges becomes a problem that government has to face with.
By comparing the value-added tax differences between UK and China, this paper explains the VAT situation in both developed and developing countries. Furthermore，we are able to learn the experience of UK and advance the value-added tax theoretical framework in our country.
At the mean times, according to the existing tax system, this essay also focuses on four viewpoints: consumption economy development, VAT chain, preferential principle of added-value and the golden tax project in VAT. Combining the experience of the UK, we are able to propose some meaningful advice via analyzing and comparing these four studies.
Key words: VAT rate devise, Consumption Based VAT, VAT chain, preferential principle of VAT, golden tax project
II
目 录
一、国内外文献综述.................................................................................................... 1
（一）国内文献综述 .......................................................................................... 1 （二）国外文献综述 .......................................................................................... 1 二、增值税概述............................................................................................................ 1
（一）中国增值税概述 ...................................................................................... 1 （二）英国增值税概述 ...................................................................................... 2 三、中国与英国增值税差异比较................................................................................ 3
（一）增值税一般规定的比较 .......................................................................... 3 （二）增值税税率设计比较 .............................................................................. 4 （三）英国增值税税率对我国的影响 .............................................................. 5 （四）基于国情的增值税发展建设 .................................................................. 5 四、英国增值税对我国增值税的启示........................................................................ 6
（一）促进消费型增值税转型 .......................................................................... 6
1.我国社会总量的变化.................................................................... 6 2.我国增值税收入总量变化............................................................ 7 3.完善税收内容研究........................................................................ 9 4.对税收管理模式的具体措施........................................................ 9
（二）加强增值税链条的完整性 .................................................................... 10
1.国家持续性管理的环节.............................................................. 10 2.从两个方向的分析研究.............................................................. 10 3. 对英国增值税链条的学习借鉴................................................ 11
（三）转变增值税的优惠政策，促进公平纳税 ............................................ 12
1. 从两国优惠政策中的企业规模角度分析................................ 12 2. 从两国优惠政策中的行业角度分析........................................ 12 2.从增值税减免的发展阶段分析.................................................. 14 3.增值税优惠政策制度建设的总体分析...................................... 14
（四） 强化我国税收征管工作 ...................................................................... 15
1. 金税工程的功能概述................................................................ 15
IV
2. 发展金税工程的必要性............................................................ 16 3. 英国增值税征管经验................................................................ 16 4.金税工程的发展对征管工作的意义.......................................... 16
五、总结...................................................................................................................... 17 参考文献...................................................................................................................... 19 致谢.................................................................................................错误!未定义书签。
V
中国与英国的增值税比较研究
