“营业税税改方案”对服务业税负的影响——基于投入产出表的分析

发布时间：2018-01-13 13:14

本文关键词：“营业税税改方案”对服务业税负的影响——基于投入产出表的分析　出处：《贵州财经大学学报》2013年04期 　论文类型：期刊论文

【摘要】：基于降低税收负担的目标,2011年11月16日发布的《营业税改征增值税试点方案》(以下简称"营业税税改方案")标志着"营业税改革"的启动。利用投入产出表对服务业的税负水平进行了测算,研究发现:影响服务业税负水平的关键要素是增值税税率和行业增值率,由于不同行业的增值率波动较大,从而导致服务业的税负变化水平变动较大,仓储、旅游业等行业的税负有明显下降,而有形资产租赁业、铁路运输业等行业的税负很可能会加重。在全面推进营业税改革时,有必要将有形资产租赁业和交通运输业的增值税税率分别控制在10%和7%及以下,才能有效降低"营业税税改"对行业发展的不利影响,从而体现行业间的税负公平,也有助于此类行业的持续健康发展。
[Abstract]:Based on the goal of reducing the tax burden. The "Business tax Reform VAT pilot Scheme" (hereinafter referred to as the "Business tax Reform Scheme") issued in November 16th 2011. It marks the start of "business tax reform". The level of tax burden of service industry is measured by input-output table. It is found that the key factors affecting the tax burden of the service industry are the value-added tax rate and the industry value added rate. Because of the fluctuation of the value-added rate in different industries, the level of tax burden of the service industry changes greatly, and the storage. The tax burden of tourism and other industries has decreased significantly, while the tax burden of industries such as tangible asset leasing, railway transportation and other industries is likely to increase. It is necessary to control the VAT rates of tangible assets leasing industry and transportation industry at 10% and 7%, respectively, in order to effectively reduce the adverse impact of "Business tax Reform" on the development of the industry. Thus reflect the fair tax burden between industries, but also contribute to the sustainable and healthy development of such industries.
【作者单位】：南京审计学院会计系;南京农业大学经济管理学院;
【基金】：江苏省教育厅高校优势学科项目(2900200014)的阶段性成果
【分类号】：F812.42;F223;F715.51
【正文快照】： *一、引言和文献综述从2009年1月1日起,我国增值税转型改革的主要内容就是允许增值税一般纳税人抵扣的固定资产进项税额,采购固定资产支付的增值税由构成固定资产入账价值改为可以抵扣增值税销项税额。从2009年至2011年的三年中,国家累计减少了5000多亿元增值税税收,固定资产

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