促进生产性服务业发展的税收激励政策研究

发布时间：2018-06-02 18:57

本文选题：生产性服务业 + 全要素生产率　；参考：《哈尔滨商业大学》2013年硕士论文

【摘要】：生产性服务业是现代服务业的核心,是推动全球产业结构优化升级的支撑力量和突破口。服务全球化使得各国生产性服务业迅速发展,产业链重组和服务外包合作成为推动生产性服务业发展的新动力。20世纪50年代以来,世界服务产业进入飞速增长时代,在以生产性服务业为核心的服务业带动下,许多发达国家社会分工和专业化程度高速发展,已经从工业经济时代进入了服务经济时代。近年来,我国生产性服务业在国民经济和服务业中的比重呈现持续上升的态势,集聚化发展格局日益显现,成为我国国民经济发展的重要支撑力量。但从总体上而言,我国生产性服务业仍处于低层次结构水平,国际竞争力与发达国家相比存在差距,内部各行业发展不均衡。从税收角度来看,我国生产性服务业的税收负担相对较重,产业税负与税收弹性系数均高于制造业水平,税收政策存在着增值税范围扩围滞以后导致行业间税负不均、企业所得税偏向直接优惠且导向不明显、个人所得税制缺乏对人力资本投资的鼓励等问题。税收政策作为政府调控经济和推动产业结构升级的宏观调控工具,对培育和发展生产性服务业具有激励的作用。尽管我国已出台了一系列的税收政策来鼓励生产性服务业的发展,但实际政策效果如何,如何利用税收激励政策更有效地促进生产性服务业的发展,推动经济增长,促进产业结构升级等问题都亟待解决。基于上述背景,文章选取全要素生产率作为衡量生产性服务业发展的重要标志,从全要素生产率的视角分析了我国税收激励政策对生产性服务业发展的影响。同时阐述了生产性服务业的概念与内涵,分析了税收政策促进生产性服务业发展的理论基础和效应分析,归纳总结了现有生产性服务业的税收激励政策,寻求税收激励政策促进生产性服务业发展的对策和建议。文章以生产性服务业的总值为产出变量,以人力资本和物资资本投入为投入变量,将2001-2010年统计数据作为研究基础,运用数据包络分析法,构建DEA-Malmqui st指数模型测算出生产性服务业的全要素生产率,然后详细定量分析了税收激励政策对我国生产性服务业TFP的影响。由研究结果可知,税收与全要素生产率呈反向变动,税收激励政策能促进生产性服务业的发展,但是这种激励作用在我国效果并不特别显著,需要进一步调整和完善与生产性服务业相关的税收激励政策,推进税制改革、转变税收优惠方式来推动生产性服务业的发展。根据定量、定性的分析结果,参考美国、日本、英国、韩国、印度等国外税收促进生产性服务业发展的经验,针对现代物流业、金融保险业、信息服务业、商务服务业、科技研发业等不同类型的生产性服务业提出了相应的税收政策观点；进而提出了促进我国生产性服务业发展的税收制度建议,包括扩大增值税征税范围、完善所得税优惠、加大人力资本的税收优惠等。
[Abstract]:The production service industry is the core of the modern service industry, it is the support force and breakthrough to promote the optimization and upgrading of the global industrial structure. Service globalization has made the production service industry develop rapidly in various countries. Industry chain restructuring and service outsourcing cooperation have become a new driving force to promote the development of productive service industry.20, the world service industry since 50s. In the era of rapid growth, driven by the service industry as the core of productive service industry, the social division of labor and specialization of many developed countries has developed rapidly, and has entered the era of service economy from the era of industrial economy. In recent years, the proportion of our productive service industry in the national economy and service industry has been rising steadily. As an important support force for the development of national economy, the production service industry in China is still at a low level of structure, and there is a gap in the international competitiveness compared with the developed countries, and the development of the internal industries is not balanced.
From the point of view of tax, the tax burden of our productive service industry is relatively heavy, both the industrial tax burden and the tax elasticity coefficient are higher than the manufacturing level. The tax policy has the unequal tax burden between the industries after the expansion of the scope of the value-added tax, the enterprise income tax is biased directly and the guidance is not obvious, and the individual income tax system lacks the human resources. The tax policy as a macro-control tool for the government to regulate the economy and promote the upgrading of the industrial structure has an incentive effect on the cultivation and development of the productive service industry. Although a series of tax policies have been introduced to encourage the development of the productive service industry, what is the effect of the actual policy and how to use the tax policy? The incentive policy to promote the development of producer services more effectively, promote economic growth and promote the upgrading of industrial structure and other issues need to be solved urgently.
Based on the above background, the article selects the total factor productivity as an important symbol to measure the development of the productive service industry. From the perspective of total factor productivity, this paper analyzes the influence of China's tax incentive policy on the development of the productive service industry. At the same time, it expounds the concept and internal culvert of the productive service industry, and analyzes the tax policy to promote the productive service industry. Based on the theoretical basis and effect analysis of the development, this paper sums up the tax incentive policies of the existing productive service industry and seeks the countermeasures and suggestions of the tax incentive policy to promote the development of the productive service industry. The article takes the output value of the productive service industry as the output variable, the input of human capital and material capital as input variables, and the statistics of 2001-2010 years. According to the data envelopment analysis (DEA), the DEA-Malmqui st index model is constructed to calculate the total factor productivity of the productive service industry, and then the effect of tax incentive policy on the TFP of our country's productive service industry is analyzed in detail. It can promote the development of the productive service industry, but the effect of this incentive is not particularly significant in China. It is necessary to further adjust and improve the tax incentive policies related to the productive service industry, promote the reform of the tax system and change the preferential tax mode to promote the development of the productive service industry. China, Japan, Britain, South Korea and India have the experience of promoting the development of the productive service industry in foreign countries, and put forward the corresponding tax policy views on the different types of productive services, such as modern logistics, financial and insurance, information services, business services, scientific and technological research and development, and then put forward to promote the development of our productive service industry. The tax system proposals include expanding the scope of VAT levy, improving income tax preferences, and increasing tax preferences for human capital.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F719

【参考文献】