基于数据包络分析的我国营改增效应评价——以吉林省数据为例
发布时间：2018-10-18 07:33
【摘要】：2016年,建筑业、房地产业、金融业和生活服务业纳入营改增范围,标志着我国增值税扩围改革已经完成,增值税步入深化改革攻坚期。本文引入数据包络分析方法,运用吉林省营改增后的相关数据,从微观和宏观两个层面实证了营改增的政策效应,并在此基础上,建议从税制、体制、法制三个方面继续深化增值税改革,从而建立一个更加公正、简明、高效的增值税制度。
[Abstract]:In 2016, construction industry, real estate industry, financial industry and life service industry were brought into the scope of business reform, marking the completion of the VAT expansion reform in China, and the VAT entered the period of deepening the reform. This paper introduces the method of data envelopment analysis, using the relevant data after the increase of the camp reform in Jilin Province, and proves the policy effect of the increase of the camp reform from the micro and macro levels. On this basis, it suggests that the tax system and the system should be taken into account. Three aspects of the legal system continue to deepen the reform of VAT, thus establishing a more just, concise and efficient VAT system.
【作者单位】： 吉林省国家税务局;
【分类号】：F812.42
本文编号：2278430
[Abstract]:In 2016, construction industry, real estate industry, financial industry and life service industry were brought into the scope of business reform, marking the completion of the VAT expansion reform in China, and the VAT entered the period of deepening the reform. This paper introduces the method of data envelopment analysis, using the relevant data after the increase of the camp reform in Jilin Province, and proves the policy effect of the increase of the camp reform from the micro and macro levels. On this basis, it suggests that the tax system and the system should be taken into account. Three aspects of the legal system continue to deepen the reform of VAT, thus establishing a more just, concise and efficient VAT system.
【作者单位】： 吉林省国家税务局;
【分类号】：F812.42
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