全面推开营改增对我国经济和税收的影响研究——基于浙江省营改增试点的实证分析

发布时间：2018-06-07 19:22

本文选题：营改增 + 经济　；参考：《浙江师范大学学报(社会科学版)》2017年04期

【摘要】：2016年5月1日起我国全面推开营改增改革,实现了增值税行业和抵扣两个全覆盖,这不仅是我国财税体制改革的重头戏,还是落实供给侧结构性改革的重要举措。文章以浙江省全面推开营改增后各项经济和税收数据为基础,从实证角度深入剖析营改增对浙江乃至全国经济和税收的重大影响,指出营改增总体上会产生减税效应,促进市场资源优化配置,同时也对政府的财政收入、税务机关的征管能力和纳税人的转型升级带来挑战。最后从政府和纳税人不同角度出发,对我国全面推开营改增改革提出了具体的应对策略,以有效促进我国经济和税收的健康平稳发展。
[Abstract]:Since May 1, 2016, our country has completely pushed forward the reform of camp reform, and realized the full coverage of value-added tax industry and credit. This is not only the most important part of the reform of our fiscal and taxation system, but also an important measure of implementing the supply-side structural reform. Based on the economic and tax data of Zhejiang Province, this paper analyzes the influence of camp reform on the economy and tax revenue of Zhejiang Province and even the whole country, and points out that the increase of camp reform will have a tax reduction effect on the whole. Promoting the optimal allocation of market resources also brings challenges to the government's revenue, tax authorities' ability to collect and manage, and the transformation and upgrading of taxpayers. Finally, from the different angles of the government and the taxpayers, the author puts forward the concrete countermeasures to push forward the reform of the camp reform in order to effectively promote the healthy and steady development of our economy and tax revenue.
【作者单位】：浙江省国家税务局国际税务管理处;
【基金】：浙江省国家税务局2016年重点项目“全面推开营改增对我国经济税收影响研究报告”(浙国税函[2017]50号) 国家税务总局2017年重点项目“‘营改增’试点政策效应分析”(2017ZD02)
【分类号】：F812.42

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