生活服务业营改增的经济效应研究

发布时间：2018-03-21 01:20

本文选题：生活服务业　切入点：营改增　出处：《税务研究》2017年07期 　论文类型：期刊论文

【摘要】："十三五"时期全面推开的营改增是党中央、国务院深化供给侧结构性改革的重大决策。而生活服务业业态复杂,直接面对个人消费者,资本有机构成偏低,进项税额抵扣有限,对该行业营改增经济效应进行研究具有重要的现实意义。本文利用投入产出表和企业微观数据,对生活服务业营改增的经济效应进行了综合考察。研究发现,营改增后,生活服务业行业减税效应明显,一般纳税人企业税收负担平均下降了约3.5个百分点,企业的经营效率和消费者福利水平有所提升,文化体育业和医疗服务业受益明显。
[Abstract]:During the 13th Five-Year Plan period, the all-out reform and increase of the camp was a major decision of the CPC Central Committee and the State Council to deepen the supply-side structural reform. However, the life service industry has a complex business pattern and directly faces individual consumers, and the organic composition of capital is on the low side. The income tax credit is limited, so it is of great practical significance to study the economic effect of the trade restructuring. In this paper, we use the input-output table and the microcosmic data of the enterprise. This paper makes a comprehensive investigation on the economic effect of the camp reform of the life service industry. It is found that the tax reduction effect of the life service industry is obvious after the increase of the camp. The average tax burden of the general taxpayer enterprises has dropped by about 3.5 percentage points. Business efficiency and consumer welfare have been improved, and cultural, sports and medical services have benefited significantly.
【作者单位】：中央财经大学财政税务学院;
【基金】：国家社会科学基金重大项目“深化税收制度改革与完善地方税体系研究”(项目编号:14ZDA028) 北京市优秀人才培养资助项目(项目编号:2016000020124G119) 国家税务总局委托项目“降低制造业增值税税负研究”(项目编号:021074115004) 北京市财政局重大项目“营改增后地方主体税研究”(项目编号:020174116009) 中央财经大学青年教师发展基金重点项目“京津冀地区生态环境协同发展的财政政策研究”(项目编号:QJJ1602)的阶段性成果;中央财经大学科研创新团队支持计划资助
【分类号】：F719;F812.42

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