本文關(guān)鍵詞：保險(xiǎn)業(yè)營(yíng)改增的產(chǎn)業(yè)波及效應(yīng)分析——基于投入產(chǎn)出法的測(cè)算　出處：《稅務(wù)研究》2017年11期 　論文類型：期刊論文

  更多相關(guān)文章： 保險(xiǎn)業(yè) 營(yíng)改增 產(chǎn)業(yè)波及效應(yīng) 稅負(fù) 投入產(chǎn)出模型

【摘要】：本文采用數(shù)理分析與投入產(chǎn)出方法,在測(cè)度與評(píng)估營(yíng)改增后保險(xiǎn)業(yè)稅負(fù)變化趨勢(shì)的基礎(chǔ)上,測(cè)算了保險(xiǎn)業(yè)營(yíng)改增的產(chǎn)業(yè)波及效應(yīng)。數(shù)理分析與實(shí)證測(cè)度結(jié)論表明,營(yíng)改增將通過流轉(zhuǎn)稅稅負(fù)與企業(yè)所得稅稅負(fù)的變動(dòng)綜合影響保險(xiǎn)業(yè)總稅負(fù)。營(yíng)改增后保險(xiǎn)業(yè)增值稅實(shí)際稅負(fù)為2.96%,但企業(yè)所得稅稅負(fù)有所上升,兩稅的總稅負(fù)為25.11%,較之營(yíng)業(yè)稅時(shí)略有下降。而且,保險(xiǎn)業(yè)營(yíng)改增具有較強(qiáng)的產(chǎn)業(yè)波及效應(yīng)。營(yíng)改增將使得與保險(xiǎn)業(yè)供求關(guān)系密切的22個(gè)下游行業(yè)的稅負(fù)都有不同程度的下降,具有促進(jìn)保險(xiǎn)業(yè)以及相關(guān)產(chǎn)業(yè)發(fā)展的正向效應(yīng)。
[Abstract]:This paper adopts mathematical analysis and input-output method, on the basis of measuring and evaluating the changing trend of tax burden of insurance industry after the increase of camp reform. The industrial ripple effect of the insurance industry reform is estimated. The mathematical analysis and empirical measurement results show that. The total tax burden of insurance industry will be affected by the change of turnover tax burden and enterprise income tax burden. The actual tax burden of insurance industry value added tax will be 2.96, but the tax burden of enterprise income tax will be increased. The total tax burden of the two taxes is 25.11, which is slightly lower than that of the business tax. The reform of insurance industry has strong industry ripple effect, and the tax burden of 22 downstream industries, which are closely related to supply and demand of insurance industry, will decrease in varying degrees. It has the positive effect of promoting the development of insurance industry and related industries.
【作者單位】： 西南財(cái)經(jīng)大學(xué)財(cái)政稅務(wù)學(xué)院;貴州財(cái)經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;普信恒業(yè)科技發(fā)展(北京)有限公司;
【基金】：西南財(cái)經(jīng)大學(xué)“中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)資金”重大基礎(chǔ)理論研究項(xiàng)目“金融業(yè)營(yíng)改增的研究”(項(xiàng)目編號(hào):JBK151112)的階段性研究成果
【分類號(hào)】：F223;F812.42;F840.4
【正文快照】： 一、引言響的探討。如吳祥佑(2011)對(duì)新西蘭保險(xiǎn)業(yè)增值稅保險(xiǎn)是現(xiàn)代社會(huì)經(jīng)濟(jì)的重要組成部分。推進(jìn)增的“反計(jì)還原法”進(jìn)行了介紹;胡怡建(2013)應(yīng)用值稅改革將有助于促進(jìn)保險(xiǎn)業(yè)及相關(guān)產(chǎn)業(yè)的發(fā)展,2007年投入產(chǎn)出表數(shù)據(jù),對(duì)營(yíng)改增前后金融保險(xiǎn)進(jìn)而促進(jìn)社會(huì)經(jīng)濟(jì)的健康發(fā)展。業(yè)下游

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 陳宏,韓軼;間接經(jīng)濟(jì)效益的波及效應(yīng)和攝動(dòng)效應(yīng)分析[J];管理科學(xué)學(xué)報(bào);2002年04期

2 王s，

本文編號(hào)：1385408