本文選題：“營改增” + 產(chǎn)業(yè)結(jié)構(gòu)�。� 參考：《江西財經(jīng)大學(xué)》2017年碩士論文

【摘要】：自改革開放以來,我國經(jīng)濟不斷發(fā)展,一些新型的產(chǎn)業(yè)不斷出現(xiàn),我國產(chǎn)業(yè)結(jié)構(gòu)的發(fā)展逐漸從“工業(yè)型經(jīng)濟”向“服務(wù)型經(jīng)濟”轉(zhuǎn)變,我國開始認識到產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級對經(jīng)濟發(fā)展的影響,因此,促進服務(wù)業(yè)發(fā)展,優(yōu)化目前的產(chǎn)業(yè)結(jié)構(gòu),從而使產(chǎn)業(yè)結(jié)構(gòu)達到高級化,已經(jīng)成為共識。為了優(yōu)化稅制,升級產(chǎn)業(yè)結(jié)構(gòu),促進經(jīng)濟發(fā)展,2012年從上海開始“營改增”的試點,到2016年5月1日,全面“營改增”完成,為期六年的“營改增”落下帷幕。“營改增”進一步促進了服務(wù)業(yè)的發(fā)展,加快了產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的速度。但是,政策實施時遇到的問題、實施后的效應(yīng)需要進一步的研究。本文以“營改增”前后的三次產(chǎn)業(yè)的基本情況以及產(chǎn)業(yè)結(jié)構(gòu)作為研究對象,用理論分析和實證分析的方法,分析了“營改增”對產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化效應(yīng)。首先,概述了“營改增”的背景和改革歷程,概括了產(chǎn)業(yè)結(jié)構(gòu)及其分類以及產(chǎn)業(yè)升級的內(nèi)涵及其判定標(biāo)準,闡述了“營改增”促進產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的作用機理。其次,分析了“營改增”前后我國產(chǎn)業(yè)結(jié)構(gòu)的變動情況,主要是通過三次產(chǎn)業(yè)產(chǎn)值占國內(nèi)生產(chǎn)總值的比重、三次產(chǎn)業(yè)對國內(nèi)生產(chǎn)總值的貢獻率、三次產(chǎn)業(yè)的就業(yè)構(gòu)成以及三次產(chǎn)業(yè)對國內(nèi)生產(chǎn)總值的拉動情況描述,并分析“營改增”對產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的影響。然后,在一般分析的基礎(chǔ)上,通過建立雙重差分模型,從實證分析的角度,進一步分析了全面“營改增”政策對產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級產(chǎn)生的效應(yīng)。本文經(jīng)過分析得出:“營改增”政策實施后,第三產(chǎn)業(yè)的產(chǎn)值逐漸上升,對國內(nèi)生產(chǎn)總值的影響逐步增加,使我國發(fā)展的重心逐步向第三產(chǎn)業(yè)轉(zhuǎn)移,而且產(chǎn)業(yè)逐步以技術(shù)密集型產(chǎn)業(yè)為主導(dǎo),使得大量的勞動力向第三產(chǎn)業(yè)靠攏,增值稅利用自身的優(yōu)勢優(yōu)化了我國的產(chǎn)業(yè)結(jié)構(gòu),使我國的產(chǎn)業(yè)結(jié)構(gòu)逐步向高級化發(fā)展,完善了產(chǎn)業(yè)結(jié)構(gòu)的一些不合理之處。但是,由于“營改增”政策處于試點階段,立法及制度設(shè)計方面仍存有諸多不足之處,致使“營改增”政策優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)的效應(yīng)并沒有完全發(fā)揮。據(jù)此,本文最后提出了進一步完善增值稅稅收政策的具體建議和措施。
[Abstract]:Since the reform and opening up, China's economy has been continuously developing, and some new industries have been emerging. The industrial structure of our country has gradually changed from "industrial economy" to "service-oriented economy". China has begun to realize the impact of the optimization and upgrading of industrial structure on economic development, so it has become a consensus to promote the development of service industry, optimize the current industrial structure, so that the industrial structure to achieve a higher level. In order to optimize the tax system, upgrade the industrial structure and promote economic development, the pilot project of "camp reform and increase" began in Shanghai in 2012. By May 1, 2016, the comprehensive "camp reform and increase" was completed, and the six-year "camp reform and increase" ended. The development of service industry has been further promoted and the speed of optimization and upgrading of industrial structure has been quickened. However, the problems encountered in policy implementation and the effect after implementation need further study. This paper takes the basic situation and industrial structure of the three industries before and after the "Business Reform and increase" as the research object, and analyzes the optimization effect of the "Ying-change-increasing" on the industrial structure with the methods of theoretical analysis and empirical analysis. Firstly, it summarizes the background and reform course of "camp reform and increase", summarizes the industrial structure and its classification, the connotation of industrial upgrading and its judging standard, and expounds the mechanism of "camp reform and increase" to promote the optimization and upgrading of industrial structure. Secondly, the paper analyzes the changes of industrial structure before and after "business reform and increase", mainly through the proportion of the output value of three industries to GDP, and the contribution rate of three industries to GDP. The employment composition of the three industries and the pulling situation of the three industries to the GDP are described, and the influence of the "business transformation and increase" on the optimization and upgrading of the industrial structure is analyzed. Then, on the basis of general analysis, by establishing the double difference model, this paper further analyzes the effect of the comprehensive "business reform and increase" policy on the optimization and upgrading of industrial structure from the perspective of empirical analysis. After the implementation of the policy, the output value of the tertiary industry is gradually rising, and the influence on GDP is gradually increasing, which makes the center of development of our country gradually shift to the tertiary industry. Moreover, the industry is gradually dominated by technology-intensive industries, which makes a large number of labor forces close to the tertiary industry. VAT optimizes the industrial structure of our country by using its own advantages and makes the industrial structure of our country gradually develop to a higher level. Has improved the industrial structure some unreasonable place. However, due to the fact that the policy of "reform and increase" is still in the pilot stage and there are still many deficiencies in the legislation and system design, the effect of the policy on optimizing the industrial structure has not been brought into full play. Finally, the paper puts forward some concrete suggestions and measures to perfect the VAT tax policy.
【學(xué)位授予單位】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F121.3

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