“营改增”对居民消费结构的影响及政策优化研究

发布时间：2018-05-25 22:12

本文选题：营改增 + 消费结构　；参考：《江西财经大学》2014年硕士论文

【摘要】：2012年1月1日起,“营改增”改革已经在上海市展开试点,此次改革将交通运输业和部门现代服务业纳入增值税范围,这表明,一直以来处于理论讨论阶段的营改增改革真正进入实践阶段。随着国家结构性减税政策有条不紊地推进,“营改增”改革必将逐步扩大其“营改增”范围并且有望在全国范围内开展,因此,对其改革效应的研究具有理论和实际意义。另一方面,国家提出转变经济发展方式的战略,指出要使经济发展更多依靠内需特别是消费需求拉动,扩大消费成为新时期经济发展的重要方面,国内消费被寄予厚望,将成为拉动经济增长的主引擎。如何扩大居民消费需求和促进居民消费结构的优化升级成为国内学术界研究的热点。本文旨在研究“营改增”对居民消费结构的影响,进而提出促进居民消费结构优化的营改增政策建议。主要研究内容如下：第一部分研究了我国城乡居民消费结构,首先对比分析了城乡居民消费结构的现状,然后进行了城乡居民消费结构变动研究,在这两项研究之后总结了目前我国城乡居民消费结构的现状和发展趋势。第二部分进行了“营改增”对居民消费结构影响的理论分析,包括两个方面的内容,一是“营改增”通过收入效应影响居民消费；二是通过价格效应影响居民消费。第三部分实证分析“营改增”对居民消费结构的影响。首先研究“营改增”后各相关消费行业税负的变化；其次根据行业税负的变化运用相关方法测算“营改增”对居民消费结构的收入效应和价格效应。第四部分根据前文的分析,提出了“营改增”的政策建议。首先积极推进“营改增”的开展,扩大营改增范围；其次制定更加合适的“营改增”税率,完善“营改增”行业增值税进项抵扣制度；最后下一步“营改增”行业的选取要考虑对居民消费的影响。
[Abstract]:Since January 1, 2012, the reform of "business transformation and increase" has been piloted in Shanghai. The reform has included transportation and modern services in the scope of value-added tax, which shows that, The reform of camp reform, which has always been in the stage of theoretical discussion, has really entered the practical stage. With the orderly promotion of the national structural tax reduction policy, the reform of "business reform and increase" will gradually expand the scope of "business reform and increase" and is expected to be carried out throughout the country. Therefore, the study of its reform effect is of theoretical and practical significance. On the other hand, the state has put forward the strategy of changing the mode of economic development, pointing out that in order to make economic development more dependent on domestic demand, especially consumer demand, expanding consumption has become an important aspect of economic development in the new period, and domestic consumption is highly expected. Will become the main engine of economic growth. How to expand the consumption demand of residents and promote the optimization and upgrading of consumption structure has become a hot topic in domestic academic circles. The purpose of this paper is to study the influence of "business reform and increase" on residents' consumption structure, and then put forward some policy suggestions for promoting the optimization of residents' consumption structure. The main contents of the study are as follows: The first part studies the consumption structure of urban and rural residents in our country, first compares and analyzes the current situation of the consumption structure of urban and rural residents, and then studies the changes of consumption structure of urban and rural residents. After these two studies, the paper summarizes the current situation and development trend of the consumption structure of urban and rural residents in China. The second part makes a theoretical analysis of the influence of "camp reform and increase" on residents' consumption structure, including two aspects: one is that "business reform and increase" affects residents' consumption through income effect, the other is the influence of price effect on residents' consumption. The third part empirically analyzes the influence of "camp reform and increase" on the consumption structure of residents. Firstly, this paper studies the changes of the tax burden of the related consumer industries after "business reform and increase", and then calculates the income effect and price effect of the "business reform increase" on the residents' consumption structure by using the relevant method according to the changes of the industry tax burden. In the fourth part, according to the above analysis, the author puts forward the policy recommendations of "Business Reform and increase". First of all, we should actively promote the development of "business reform and increase", expand the scope of business reform and increase; secondly, formulate a more appropriate "business reform and increase" tax rate, and improve the system of value-added tax credit for "business reform and increase" industry. Finally, the next step, the selection of the industry should consider the impact on the consumption of residents.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F126.1

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