本文選題：營(yíng)改增　切入點(diǎn)：“+”現(xiàn)代服務(wù)行業(yè)　出處：《華東經(jīng)濟(jì)管理》2017年12期

【摘要】：根據(jù)"營(yíng)改增"降低服務(wù)業(yè)企業(yè)稅負(fù)、促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的政策效果,選擇蘇南、蘇北第三產(chǎn)業(yè)分析"營(yíng)改增"對(duì)現(xiàn)代服務(wù)業(yè)企業(yè)稅負(fù)影響差異。研究發(fā)現(xiàn):造成蘇南與蘇北經(jīng)濟(jì)發(fā)展差異的根本原因之一在于人們觀念差異,傾向保守觀念的蘇北人更多奉行"渠道為王"的銷售模式,"營(yíng)改增"政策消除了現(xiàn)代服務(wù)企業(yè)在不斷分銷的渠道中所產(chǎn)生的重復(fù)征收營(yíng)業(yè)稅問題;傾向開放觀念的蘇南人主要奉行互聯(lián)網(wǎng)平臺(tái)式的銷售模式,"營(yíng)改增"政策對(duì)降低現(xiàn)代服務(wù)企業(yè)稅負(fù)效果更顯著。
[Abstract]:According to the effect of the policy of "business reform and increase" to reduce the tax burden of service enterprises and promote the upgrading of industrial structure, southern Jiangsu was chosen. Based on the analysis of the difference in the tax burden of modern service enterprises caused by the analysis of the tertiary industry in northern Jiangsu, it is found that one of the fundamental reasons for the difference in economic development between southern Jiangsu and northern Jiangsu lies in the difference of people's ideas. The people of northern Jiangsu who tend to be conservative tend to follow the sales model of "channel is king", and the policy of "management reform and increase" eliminates the problem of repeated collection of business tax produced by modern service enterprises in the channel of distribution. The people of southern Jiangsu who tend to be open mainly follow the sales model of Internet platform, and the policy of "business reform and increase" has a more obvious effect on reducing the tax burden of modern service enterprises.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)安徽經(jīng)濟(jì)社會(huì)發(fā)展研究院;南京財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;南京農(nóng)業(yè)大學(xué)金融學(xué)院;
【基金】：江蘇省教育廳基金項(xiàng)目(2016SJB790012) 江蘇省科技廳軟科學(xué)基金項(xiàng)目(RB2017042) 南京農(nóng)業(yè)大學(xué)人文社會(huì)科學(xué)基金探索項(xiàng)目(SKTS2016024)
【分類號(hào)】：F715.5;F719;F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張浩亮;浙江省服務(wù)業(yè)企業(yè)1998-1999年經(jīng)濟(jì)效益比較分析[J];浙江財(cái)稅與會(huì)計(jì);2000年09期

2 徐全軍;;現(xiàn)代服務(wù)業(yè)企業(yè)的發(fā)展與布局[J];環(huán)渤海經(jīng)濟(jì)w，

本文編號(hào)：1663340