税收政策对湖南省产业结构影响研究

发布时间：2018-02-27 05:26

本文关键词： 产业结构税收政策税负消费需求　出处：《湘潭大学》2013年硕士论文　论文类型：学位论文

【摘要】：目前，，推动经济结构的战略性调整已成为政府宏观调控的基本取向，我国从2008年以来开始实施的结构性减税政策，重在税制结构调整，以切实通过税收的调控作用促进产业结构升级。湖南省“十二五”规划纲要提出了明确的产业结构调整目标：2011年到2015年湖南省三次产业结构调整为9.5∶48.5∶42。税收政策是政府宏观调控的主要手段，以达到调结构、惠民生、促发展的目的，在这个背景下研究税收政策对湖南省产业结构的影响具有重要现实意义。本文以湖南省的税收状况和产业结构为研究对象，通过理论和实证分析得出相关结论。首先，阐述了产业结构的相关理论；概括性描述了税收政策影响产业结构的途径和机制。其次，分析了湖南省产业和税收的基本情况；从产值角度、就业角度和效益角度分析了湖南省产业结构的变迁，从整体税收负担、分产业税收负担和税收弹性的角度分析了湖南省税收基本情况，并基于结构性减税政策的背景，描述性分析了税收政策对湖南省相关产业的影响。最后，建立模型，实证研究税收对产业结构的影响；先建立VAR模型，利用脉冲函数分析，研究了营业税、增值税和消费税与湖南省三次产业的关系；然后对湖南省的产业税负和产业产值比重建立线性回归，研究产业税负与产值比重的关系；根据扩展线性支出系统模型，研究了湖南省城镇居民近四年的消费需求情况，从消费需求的角度分析了税收政策对湖南省产业结构的调控作用。本文通过分析得出：结构性减税调整以来，第二产业产值增速加快，税负降低，第三产业则相反，增速缓慢，税负逐年增加。行业税负与该行业在国民经济中的比例负相关；不同税种对各产业的作用方向各不相同，营业税对湖南省第二产业存在正向促进作用，消费税与湖南省第二产业存在着显著的双向促进作用。湖南城镇居民的消费需求还主要集中在满足基本的生存和教育需求，对第三产业相关产业的需求不足。本文认为，政府应增加对高附加值高科技的信息产业的税收政策支持；考虑商品的价格弹性因素作用合理设置税制，更好的发挥税收对产业结构的调控作用。发挥税种设置对消费的导向作用，刺激居民消费；在积极试点“营改增”税收改革的基础上促进第三产业的发展。
[Abstract]:At present, promoting the strategic adjustment of the economic structure has become the basic orientation of the government's macro-control. Since 2008, the structural tax reduction policy implemented in our country has focused on the adjustment of the tax system structure. The outline of the 12th Five-Year Plan of Hunan Province put forward a clear target of industrial structure adjustment: from 2011 to 2015, the industrial structure of Hunan Province was adjusted to 9.5: 48.5: 42. The tax policy is:. The main means of government macro-control, In order to adjust the structure, benefit the people and promote the development, it is of great practical significance to study the influence of the tax policy on the industrial structure of Hunan Province under this background. In this paper, the tax status and industrial structure of Hunan Province as the research object, through theoretical and empirical analysis of the relevant conclusions. First, elaborated the relevant theory of industrial structure; Secondly, it analyzes the basic situation of industry and taxation in Hunan Province, analyzes the changes of industrial structure in Hunan Province from the angle of output value, employment and benefit. From the perspective of overall tax burden, industry tax burden and tax elasticity, this paper analyzes the basic situation of Hunan tax, and based on the background of structural tax reduction policy, describes the impact of tax policy on related industries in Hunan Province. First, the VAR model is established, and the relationship between business tax, value-added tax and consumption tax and the three industries in Hunan Province is studied by impulse function analysis. Then establish the linear regression of the industrial tax burden and the proportion of the industrial output value of Hunan Province, study the relationship between the industrial tax burden and the proportion of the output value, according to the extended linear expenditure system model, study the consumption demand of the urban residents in Hunan Province in the past four years. This paper analyzes the effect of tax policy on the industrial structure of Hunan Province from the point of view of consumption demand. Through the analysis, it is concluded that since the adjustment of structural tax reduction, the growth rate of the output value of the secondary industry has accelerated, the tax burden has decreased, whereas the tertiary industry has been increasing slowly and the tax burden has increased year by year, and the industry tax burden has been negatively correlated with the proportion of the industry in the national economy; Different kinds of taxes have different effects on different industries, and business tax has a positive role in promoting the secondary industry in Hunan Province. Consumption tax and secondary industry in Hunan Province have a significant two-way promotion role. The consumption demand of Hunan urban residents is mainly focused on meeting the basic needs of survival and education, and the demand for tertiary industry is insufficient. The government should increase its tax policy support for the information industry with high value-added and high technology, and consider the role of commodity price elasticity in setting up a reasonable tax system. We should give full play to the role of tax revenue in regulating industrial structure, play the guiding role of tax arrangement on consumption, stimulate residents' consumption, and promote the development of tertiary industry on the basis of "reform and increase" in tax revenue reform.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42

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