我国服务业发展的税收政策支持研究
发布时间：2019-07-05 07:17
【摘要】：“十二五”纲要中提到,把支持服务业的发展作为未来经济发展首要战略目标。可见,服务业在我国未来的经济发展中逐渐展现出新的亮点。它在拉动经济增长、提供就业平台、优化产业结构等方面都发挥出了积极的效应。尽管服务业在国内发展势头迅猛,但与发达国家相比还存在较大的差距,并且在发展过程中也还存在着一些问题。现行的税收政策本身存在着一些缺陷,在一定程度上阻碍服务业的发展。 基于上述背景,本文首先分析税收政策对服务业发展的理论基础,明确文章研究的对象为支持服务业发展的税收政策。通过实证分析法,论证各主要税种与服务业发展的相关性,通过格兰杰检验得出在第1期和第5期营业税税收政策与服务业发展的成单向的因果关系,其他税种与服务业发展无因果关系。协整检验的结果为增值税、营业税、所得税与服务业发展呈现出一种长期均衡关系。进一步对VAR模型进行脉冲响应和方差分解,得出营业税税收政策的变动在前五期对服务业发展表现出负向影响,且影响效果较为显著,总过程看,正负相抵后产生正向影响。而增值税和所得税税收政策的变动在前几期对服务业发展表现为正向影响,长期来看,所得税税收政策对服务业产生正向影响,增值税的影响不确定。同时,方差分解的结果说明营业税和所得税对服务业发展的贡献最高,最低的是增值税。阐述我国服务业发展现状后,根据内生经济增长理论构建多元回归模型,回归结果为税收负担率每增加1个点,服务业增长率相应的要减少0.75个点。此外,从方程式中还能得到,税收结构的调整对服务业增长率的变动有积极的影响,但影响效果非常小,税收结构变动1个点时,服务业增长率仅增加0.014个点。然后分析我国现行服务业相关的税收政策,并指出现行税收政策存在的问题。最后,在此基础上提出完善服务业发展的税收政策建议,建议的内容涉及到法律法规的完善、三大税种的政策完善、不同类型服务业的政策建议。
[Abstract]:It is mentioned in the 12th five-year Plan that supporting the development of service industry is the primary strategic goal of future economic development. It can be seen that the service industry gradually shows a new bright spot in the future economic development of our country. It has played a positive role in stimulating economic growth, providing employment platform, optimizing industrial structure and so on. Although the service industry is developing rapidly in China, there is still a big gap compared with the developed countries, and there are still some problems in the process of development. The current tax policy itself has some defects, to a certain extent, hinders the development of the service industry. Based on the above background, this paper first analyzes the theoretical basis of tax policy for the development of service industry, and makes it clear that the object of this paper is the tax policy to support the development of service industry. Through empirical analysis, this paper demonstrates the correlation between the main taxes and the development of the service industry, and obtains the one-way causality between the business tax policy and the development of the service industry in the first and fifth phases of the business tax policy, but there is no causal relationship between the other taxes and the development of the service industry. The results of co-integration test show a long-term equilibrium relationship between value-added tax, business tax, income tax and the development of service industry. Furthermore, the impulse response and variance decomposition of VAR model are carried out, and it is concluded that the change of business tax policy has a negative impact on the development of service industry in the first five periods, and the effect is more significant. In the overall process, the positive and negative offset has a positive impact. In the past few periods, the changes of value-added tax and income tax policy have a positive impact on the development of the service industry. In the long run, the income tax policy has a positive impact on the service industry, and the impact of value-added tax is uncertain. At the same time, the results of variance decomposition show that the contribution of business tax and income tax to the development of service industry is the highest, and the lowest is value-added tax. After expounding the present situation of the development of service industry in China, a multiple regression model is constructed according to the theory of endogenous economic growth. The regression result is that for every increase of tax burden rate, the growth rate of service industry should be reduced by 0.75 points. In addition, it can be obtained from the equation that the adjustment of tax structure has a positive impact on the growth rate of service industry, but the effect is very small. When the tax structure changes one point, the growth rate of service industry increases by only 0.014 points. Then it analyzes the current tax policy of service industry in China, and points out the problems existing in the current tax policy. Finally, on this basis, the paper puts forward the tax policy suggestions to improve the development of the service industry, which involves the improvement of laws and regulations, the improvement of the policies of the three major tax categories, and the policy suggestions of different types of service industries.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F719
本文编号：2510345
[Abstract]:It is mentioned in the 12th five-year Plan that supporting the development of service industry is the primary strategic goal of future economic development. It can be seen that the service industry gradually shows a new bright spot in the future economic development of our country. It has played a positive role in stimulating economic growth, providing employment platform, optimizing industrial structure and so on. Although the service industry is developing rapidly in China, there is still a big gap compared with the developed countries, and there are still some problems in the process of development. The current tax policy itself has some defects, to a certain extent, hinders the development of the service industry. Based on the above background, this paper first analyzes the theoretical basis of tax policy for the development of service industry, and makes it clear that the object of this paper is the tax policy to support the development of service industry. Through empirical analysis, this paper demonstrates the correlation between the main taxes and the development of the service industry, and obtains the one-way causality between the business tax policy and the development of the service industry in the first and fifth phases of the business tax policy, but there is no causal relationship between the other taxes and the development of the service industry. The results of co-integration test show a long-term equilibrium relationship between value-added tax, business tax, income tax and the development of service industry. Furthermore, the impulse response and variance decomposition of VAR model are carried out, and it is concluded that the change of business tax policy has a negative impact on the development of service industry in the first five periods, and the effect is more significant. In the overall process, the positive and negative offset has a positive impact. In the past few periods, the changes of value-added tax and income tax policy have a positive impact on the development of the service industry. In the long run, the income tax policy has a positive impact on the service industry, and the impact of value-added tax is uncertain. At the same time, the results of variance decomposition show that the contribution of business tax and income tax to the development of service industry is the highest, and the lowest is value-added tax. After expounding the present situation of the development of service industry in China, a multiple regression model is constructed according to the theory of endogenous economic growth. The regression result is that for every increase of tax burden rate, the growth rate of service industry should be reduced by 0.75 points. In addition, it can be obtained from the equation that the adjustment of tax structure has a positive impact on the growth rate of service industry, but the effect is very small. When the tax structure changes one point, the growth rate of service industry increases by only 0.014 points. Then it analyzes the current tax policy of service industry in China, and points out the problems existing in the current tax policy. Finally, on this basis, the paper puts forward the tax policy suggestions to improve the development of the service industry, which involves the improvement of laws and regulations, the improvement of the policies of the three major tax categories, and the policy suggestions of different types of service industries.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F719
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