保险业营改增的产业波及效应分析——基于投入产出法的测算

发布时间：2018-01-06 00:03

本文关键词：保险业营改增的产业波及效应分析——基于投入产出法的测算　出处：《税务研究》2017年11期 　论文类型：期刊论文

【摘要】：本文采用数理分析与投入产出方法,在测度与评估营改增后保险业税负变化趋势的基础上,测算了保险业营改增的产业波及效应。数理分析与实证测度结论表明,营改增将通过流转税税负与企业所得税税负的变动综合影响保险业总税负。营改增后保险业增值税实际税负为2.96%,但企业所得税税负有所上升,两税的总税负为25.11%,较之营业税时略有下降。而且,保险业营改增具有较强的产业波及效应。营改增将使得与保险业供求关系密切的22个下游行业的税负都有不同程度的下降,具有促进保险业以及相关产业发展的正向效应。
[Abstract]:This paper adopts mathematical analysis and input-output method, on the basis of measuring and evaluating the changing trend of tax burden of insurance industry after the increase of camp reform. The industrial ripple effect of the insurance industry reform is estimated. The mathematical analysis and empirical measurement results show that. The total tax burden of insurance industry will be affected by the change of turnover tax burden and enterprise income tax burden. The actual tax burden of insurance industry value added tax will be 2.96, but the tax burden of enterprise income tax will be increased. The total tax burden of the two taxes is 25.11, which is slightly lower than that of the business tax. The reform of insurance industry has strong industry ripple effect, and the tax burden of 22 downstream industries, which are closely related to supply and demand of insurance industry, will decrease in varying degrees. It has the positive effect of promoting the development of insurance industry and related industries.
【作者单位】：西南财经大学财政税务学院;贵州财经大学经济学院;普信恒业科技发展(北京)有限公司;
【基金】：西南财经大学“中央高校基本科研业务费专项资金”重大基础理论研究项目“金融业营改增的研究”(项目编号:JBK151112)的阶段性研究成果
【分类号】：F223;F812.42;F840.4
【正文快照】： 一、引言响的探讨。如吴祥佑(2011)对新西兰保险业增值税保险是现代社会经济的重要组成部分。推进增的“反计还原法”进行了介绍;胡怡建(2013)应用值税改革将有助于促进保险业及相关产业的发展,2007年投入产出表数据,对营改增前后金融保险进而促进社会经济的健康发展。业下游

【相似文献】