服务业“营改增”税负效应分析:会计学视角与观点

发布时间：2018-05-31 14:07

本文选题：营改增 + 会计基础　；参考：《财会月刊》2016年31期

【摘要】：通过系统梳理增值税核算和征缴的会计基础的特殊性、"营改增"后资产负债表应交税金会计要素归属的颠覆性变化后发现:一方面,"营改增"服务业税负下降的关键在于透支固定资产投资;另一方面,一般纳税人进项抵扣政策带来的"美化"后的财务报表有助缓解民营企业融资困境。"营改增"为服务业创造了一个制造业增值税、所得税双重规避动机激励下的需求拉动增长机遇,出口退税政策则打开了世界市场窗口,因而服务业需抓住市场机遇,以市场需求主导固定资产投资,避免掉入"抵扣陷阱"。而学界亦应理性看待当下行业税率不齐事实,立足长远,正视"营改增"进程。
[Abstract]:By systematically combing the particularity of the accounting basis of VAT accounting and collection, after the subversive changes in the attribution of the accounting elements of the balance sheet due to tax after "business reform and increase", it is found that, on the one hand, the tax burden of the service industry of "business reform and increase" has declined. The key is overdraft fixed assets investment; On the other hand, the "beautified" financial statements brought about by the average taxpayer's income credit policy will help ease the financing difficulties of private enterprises. " The business reform has created a manufacturing value added tax for the service industry, and the income tax double evading motive stimulates the demand-driven growth opportunity, while the export tax rebate policy opens the window of the world market, so the service industry needs to seize the market opportunity. Market demand dominates fixed asset investment to avoid falling into a "deduction trap". Meanwhile, the academic circles should take a rational view of the fact that the industry tax rates are not equal at present, and face up to the process of "reform and increase" in the long run.
【作者单位】：常熟理工学院经济与管理学院;
【基金】：江苏省社科基金项目“促进苏南现代服务业快速发展的财税政策研究”(项目编号:13ZHD012)
【分类号】：D922.22

【相似文献】