“营改增”对行业理论税负的影响与抵扣因素研究——基于浙江省投入产出数据的分析

发布时间：2018-04-28 01:36

本文选题：投入产出分析 + 增值税　；参考：《商业研究》2017年05期

【摘要】：全面推开营业税改征增值税是我国现阶段最重要的税制改革之一,本文使用投入产出法测算浙江省在2012年试点改革和2016年全面改革两阶段中所涉及行业的理论税收和税负的变动情况,并通过投入产出模型分析来自各行业中间投入的进项税额,结合现实经济中的税收政策与行业现状对浙江省重点行业税负变化的原因进行分析。研究发现,"营改增"的减税效应比较明显,测算的18个行业整体减税效应良好,除文化艺术服务业、房地产业、水利业之外理论税收负担均下降;从产业结构上看,来自建材行业和文教用品的进项抵扣为建筑业和金融业理论税负的减轻做出了贡献,来自租赁和商务服务的进项抵扣不足是造成房地产业理论税负增加的主要原因,体现了"营改增"打通第二、三产业抵扣链条,避免了对生产环节重复征税的作用。
[Abstract]:It is one of the most important tax reform at present in our country to comprehensively promote business tax and levy value-added tax. This paper uses the input-output method to measure the changes of the theoretical tax and tax burden of the industries involved in the two stages of the pilot reform in 2012 and the comprehensive reform in 2016 in Zhejiang Province, and analyzes the input tax amount from the middle input of various industries through the input-output model. This paper analyzes the causes of the change of tax burden of key industries in Zhejiang Province, combined with the tax policy and industry status in the real economy. The study found that the tax reduction effect of "business reform and increase" is obvious, the overall tax reduction effect of 18 industries is good, except the cultural and artistic service industry, real estate industry, water conservancy industry, the theoretical tax burden has all decreased; from the industrial structure point of view, The input credit from the building materials industry and cultural and educational supplies has contributed to the reduction of the theoretical tax burden on the construction industry and the financial sector. The main reason for the increase in the theoretical tax burden of the real estate industry is the insufficient input credit from the leasing and business services. It reflects the role of double taxation of production links by opening up the chain of second and third industries.
【作者单位】：北京大学光华管理学院;中国建银投资有限责任公司财务资金部;
【分类号】：F812.42

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