税收政策对现代服务业发展的影响分析

发布时间：2018-06-13 20:37

本文选题：现代服务业 + 税收政策　；参考：《扬州大学》2013年硕士论文

【摘要】：服务业的发展程度是衡量一个国家经济发达程度的重要标志。目前,从全球经济角度看,服务业占国内生产总值的比重在60%以上,主要发达国家的比重甚至超过70%,而我国2011年服务业占GDP比重远低于全球平均水平,仅为43%。党的十五大报告中,我国提出了大力发展现代服务业的目标。十五大以来,现代服务业也一直保持了较强的增长能力,现代金融业、计算机技术及软件业、现代物流业等增长迅速。但总体来说,我国现代服务业还处于起步阶段,整体的发展程度与发达国家相比还有很大的差距。除了总量较低之外,我国的现代服务业发展的质量也不高。大力发展我国的服务业,尤其是现代服务业,是我们面临的一个紧迫而严峻的任务。影响现代服务业发展的因素有很多,税收是其中比较重要的一个。从古典经济增长理论到凯恩斯理论,再到内生经济增长理论,都着重研究了税收对经济增长的影响。了解税收政策的内涵及税收的基本原则,制定合理的税收政策,对现代服务业的发展至关重要。本文在研究大量文献的基础上,首先对现代服务业的内涵进行了界定,重点回顾了古典经济增长理论、凯恩斯经济增长理论、供给学派经济增长理论以及内生经济增长理论中的税收思想。在此基础上,从宏观和微观角度分析了税收政策对现代服务业发展的内在影响机制。在经过理论分析之后,结合我国经济的发展现状,依据相关统计年鉴的统计数据,利用多个指标,分析了我国目前现代服务业及其税收的发展现状和变动规律。然后利用我国2003年到2011年的税收及现代服务业的统计数据,分地区、分税种进行了实证分析,得出结论：从地区来看,东部地区税收负担对现代服务业的增长存在明显的抑制作用,中西部地区税收负担对现代服务业增长的影响并不明显；从税种来看,营业税与现代服务业的增长存在明显的负相关关系,而其他税种的影响不明显。最后,根据实证分析的结果,针对性的提出了促进我国现代服务业发展的政策建议。
[Abstract]:The development of the service industry is an important indicator of the development of a country ' s economy . At present , in the global economy , the proportion of the service industry accounts for more than 60 % , the proportion of the major developed countries is even more than 70 % , while China ' s service industry in 2011 accounts for more than 70 % of GDP . In general , China ' s modern service industry is still at its initial stage . In addition to the low total amount , the quality of the development of modern service industry is not high . In addition to the low total amount , our country ' s service industry , especially the modern service industry , is an urgent and serious task facing us .

There are many factors that influence the development of modern service industry . Tax is one of the most important factors . From the theory of classical economic growth to Keynesian theory , and then to endogenous economic growth theory , we focus on the influence of tax on economic growth . Understanding the connotation of tax policy and the basic principle of taxation , establishing reasonable tax policy is essential to the development of modern service industry .

Based on the research of large number of literatures , this paper firstly defines the connotation of modern service industry , and emphasizes on the theory of classical economic growth , Keynesian economic growth theory , the theory of supply school economic growth and the tax thought in endogenous economic growth theory .
From the point of view , there is a significant negative correlation between business tax and the growth of modern service industry , but the influence of other taxes is not obvious . Finally , according to the result of the empirical analysis , the policy suggestion to promote the development of modern service industry in our country is proposed .
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F719

【参考文献】