中国制造业税收贡献研究

发布时间：2018-04-19 08:07

本文选题：制造业 + 税收贡献　；参考：《价格理论与实践》2017年03期

【摘要】：本文分析我国制造业税收贡献,意在把握制造业强国建设的战略和现实意义。2009-2014年,我国制造业税收增长了73%,在所有门类中贡献最大,贡献率从38.82%降为32.82%。从税收行业结构看,烟草、石油、汽车合占制造业的1/3;从区域结构看,地区集中度高;从企业性质看,2014年内资企业占57.9%,外企占42.10%,而企业所得税收入外企占比有小幅上升。本文作者认为:由于我国对部分制造业采行了重税政策,各级政府追求财政利益,农业税收向工业转移,以及转型升级对税收有重要促进作用,制造业稳定和结构转换直接影响税收增长稳定度。本文建议将消费税征收移到批发零售环节,降低抑制生产效应,科学认识简并增值税税率对制造业税负的影响。
[Abstract]:This paper analyzes the tax contribution of China's manufacturing industry, which is intended to grasp the strategic and practical significance of building a powerful manufacturing country. In 2009-2014, the tax revenue of manufacturing industry in China increased by 733.The largest contribution was made in all categories, with the contribution rate falling from 38.82% to 32.82%.In terms of the structure of the tax industry, tobacco, oil, and automobile together account for one-third of the manufacturing industry; in terms of regional structure, the regional concentration is high; in terms of the nature of the enterprises, domestic enterprises accounted for 57.9%, foreign enterprises accounted for 42.10%, and the proportion of enterprise income tax income for foreign enterprises increased slightly.The author believes that because of the heavy tax policy adopted by our country to some manufacturing industries, the governments at all levels pursue the financial benefits, the transfer of agricultural tax to industry, and the transformation and upgrading of agricultural taxes play an important role in promoting tax collection.Manufacturing stability and structural transformation directly affect the stability of tax growth.This paper suggests that the consumption tax should be transferred to the wholesale and retail sectors to reduce the production effect and scientifically understand the influence of the degenerative value-added tax rate on the tax burden of the manufacturing industry.
【作者单位】：中国财政科学研究所;财政部财政科学研究所;
【分类号】：F406.7;F424;F812.42

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