我国“营改增”对服务业升级影响研究

发布时间：2018-01-07 11:03

本文关键词：我国“营改增”对服务业升级影响研究　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

更多相关文章： 营业税 增值税 营改增 服务业升级

【摘要】：随着世界经济的不断发展,服务业的地位越来越重要,其发展水平已成为衡量国家、区域经济增长的重要标尺。虽然我国服务业取得了明显的发展,但无论从规模上还是发展速度上与发达国家相比都有不小的差距,仍需加快其发展步伐。服务业的发展受到许多因素影响,其中税收环境是最重要的因素之一。我国“营改增”的全面展开,将使税收环境得到相应改善,有利于提升服务业投资者的积极性,促进服务业的健康发展。但“营改增”对服务业升级程度的影响作用究竟有多大,当前的增值税是否为促进服务业升级的最佳税收尚无法确定,需做进一步研究。首先,通过对我国服务业发展现状的分析,发现我国服务业发展水平仍比较低。其次,通过分析营业税、增值税及“营改增”变迁历程,阐释了“营改增”的必要性。再次,从投资、消费、出口三方面定性地分析“营改增”对服务业升级产生的影响;又通过采用因子分析法整合服务业升级程度的指标,运用投入产出系数对营业税、增值税进行转换,得到相关税负值,然后通过回归分析,定量地分析“营改增”对服务业升级产生的影响,并模拟将增值税改进成三档税率和一档税率,以检验其对服务业升级的拉动效果;得出“营改增”确实有利于我国服务业发展,三档税率对服务业升级拉动作用更大,统一税率后拉动作用大于三档税率,故当前增值税存在税率档次多的问题。另外,在模拟“营改增”后增值税时发现,“营改增”后部分行业税负变重。最后,就以上问题从增值税、税收征管及其他方面分别提出优化税率结构、扩大可抵扣范围、加快税收立法、信息化税务系统、增强纳税意识、以及调整服务业税收优惠政策等有效可行的政策建议,这些建议对我国以后的税制改革工作有一定的参考价值。
[Abstract]:With the continuous development of world economy, service industry is becoming more and more important, its development level has become an important measure of national scale, regional economic growth. Although China's service industry has made significant development, but both in scale and speed of development compared with developed countries there is still not a small gap. To speed up the pace of its development. The development of service industry is affected by many factors, among which the tax environment is one of the most important factors in our country. "Replacing business tax with value-added tax(VAT)" in full swing, will make the tax environment improved, enthusiasm is conducive to enhancing the service industry investment, and promote the healthy development of service industry. But the "camp changed by to upgrade service industry influence how much effect, the current value-added tax is the best tax to promote the upgrading of the service industries can not be determined, need further research. Firstly, based on the development of service industry in China The analysis of the current situation, found that China's service industry development level is still relatively low. Secondly, through the analysis of the business tax, value-added tax and replacing business tax with value-added tax(VAT) "change course," explains the necessity of replacing business tax with value-added tax(VAT) ". Thirdly, from the investment, consumption, exports of three aspects of qualitative analysis of" replacing business tax with value-added tax(VAT) "upgrade the impact on the services sector; and by using the factor analysis method to integrate the service industry upgrade degree index, using input-output coefficient of business tax, value-added tax transformation, get tax negative, then through regression analysis, the quantitative analysis of" replacing business tax with value-added tax(VAT) upgrade on the impact of the service industry, and the simulation of value-added tax the tax rate and the tax rate is improved into third gear, to test its stimulating effect on service industry upgrade; that "replacing business tax with value-added tax(VAT)" is conducive to the development of China's service industry, upgrade the pulling effect of more stalls tax on services, unified tax rate after large pulling effect In the third rate, so there are many problems in the current tax level of value-added tax. In addition, found in the simulation of "replacing business tax with value-added tax(VAT)" value-added tax, "replacing business tax with value-added tax(VAT)" part of industry tax burden heavier. Finally, on the above issues from the value-added tax, tax collection and other aspects of proposed optimization of tax rate structure, expand the the deductible range, speeding up the informatization of tax system, tax legislation, and enhance tax awareness, and tax adjustment services and preferential policies and effective policy suggestions, these suggestions have certain reference value for our country after the tax reform.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F719;F715.5

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