“营改增”促进产业结构优化升级的效应分析

发布时间：2018-06-03 09:11

本文选题：“营改增” + 产业结构　；参考：《江西财经大学》2017年硕士论文

【摘要】：自改革开放以来,我国经济不断发展,一些新型的产业不断出现,我国产业结构的发展逐渐从“工业型经济”向“服务型经济”转变,我国开始认识到产业结构优化升级对经济发展的影响,因此,促进服务业发展,优化目前的产业结构,从而使产业结构达到高级化,已经成为共识。为了优化税制,升级产业结构,促进经济发展,2012年从上海开始“营改增”的试点,到2016年5月1日,全面“营改增”完成,为期六年的“营改增”落下帷幕。“营改增”进一步促进了服务业的发展,加快了产业结构优化升级的速度。但是,政策实施时遇到的问题、实施后的效应需要进一步的研究。本文以“营改增”前后的三次产业的基本情况以及产业结构作为研究对象,用理论分析和实证分析的方法,分析了“营改增”对产业结构的优化效应。首先,概述了“营改增”的背景和改革历程,概括了产业结构及其分类以及产业升级的内涵及其判定标准,阐述了“营改增”促进产业结构优化升级的作用机理。其次,分析了“营改增”前后我国产业结构的变动情况,主要是通过三次产业产值占国内生产总值的比重、三次产业对国内生产总值的贡献率、三次产业的就业构成以及三次产业对国内生产总值的拉动情况描述,并分析“营改增”对产业结构优化升级的影响。然后,在一般分析的基础上,通过建立双重差分模型,从实证分析的角度,进一步分析了全面“营改增”政策对产业结构优化升级产生的效应。本文经过分析得出:“营改增”政策实施后,第三产业的产值逐渐上升,对国内生产总值的影响逐步增加,使我国发展的重心逐步向第三产业转移,而且产业逐步以技术密集型产业为主导,使得大量的劳动力向第三产业靠拢,增值税利用自身的优势优化了我国的产业结构,使我国的产业结构逐步向高级化发展,完善了产业结构的一些不合理之处。但是,由于“营改增”政策处于试点阶段,立法及制度设计方面仍存有诸多不足之处,致使“营改增”政策优化产业结构的效应并没有完全发挥。据此,本文最后提出了进一步完善增值税税收政策的具体建议和措施。
[Abstract]:Since the reform and opening up, China's economy has been continuously developing, and some new industries have been emerging. The industrial structure of our country has gradually changed from "industrial economy" to "service-oriented economy". China has begun to realize the impact of the optimization and upgrading of industrial structure on economic development, so it has become a consensus to promote the development of service industry, optimize the current industrial structure, so that the industrial structure to achieve a higher level. In order to optimize the tax system, upgrade the industrial structure and promote economic development, the pilot project of "camp reform and increase" began in Shanghai in 2012. By May 1, 2016, the comprehensive "camp reform and increase" was completed, and the six-year "camp reform and increase" ended. The development of service industry has been further promoted and the speed of optimization and upgrading of industrial structure has been quickened. However, the problems encountered in policy implementation and the effect after implementation need further study. This paper takes the basic situation and industrial structure of the three industries before and after the "Business Reform and increase" as the research object, and analyzes the optimization effect of the "Ying-change-increasing" on the industrial structure with the methods of theoretical analysis and empirical analysis. Firstly, it summarizes the background and reform course of "camp reform and increase", summarizes the industrial structure and its classification, the connotation of industrial upgrading and its judging standard, and expounds the mechanism of "camp reform and increase" to promote the optimization and upgrading of industrial structure. Secondly, the paper analyzes the changes of industrial structure before and after "business reform and increase", mainly through the proportion of the output value of three industries to GDP, and the contribution rate of three industries to GDP. The employment composition of the three industries and the pulling situation of the three industries to the GDP are described, and the influence of the "business transformation and increase" on the optimization and upgrading of the industrial structure is analyzed. Then, on the basis of general analysis, by establishing the double difference model, this paper further analyzes the effect of the comprehensive "business reform and increase" policy on the optimization and upgrading of industrial structure from the perspective of empirical analysis. After the implementation of the policy, the output value of the tertiary industry is gradually rising, and the influence on GDP is gradually increasing, which makes the center of development of our country gradually shift to the tertiary industry. Moreover, the industry is gradually dominated by technology-intensive industries, which makes a large number of labor forces close to the tertiary industry. VAT optimizes the industrial structure of our country by using its own advantages and makes the industrial structure of our country gradually develop to a higher level. Has improved the industrial structure some unreasonable place. However, due to the fact that the policy of "reform and increase" is still in the pilot stage and there are still many deficiencies in the legislation and system design, the effect of the policy on optimizing the industrial structure has not been brought into full play. Finally, the paper puts forward some concrete suggestions and measures to perfect the VAT tax policy.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F121.3

【参考文献】