發(fā)布時間：2018-06-02 18:57

  本文選題：生產(chǎn)性服務(wù)業(yè) + 全要素生產(chǎn)率��； 參考：《哈爾濱商業(yè)大學(xué)》2013年碩士論文

【摘要】：生產(chǎn)性服務(wù)業(yè)是現(xiàn)代服務(wù)業(yè)的核心,是推動全球產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的支撐力量和突破口。服務(wù)全球化使得各國生產(chǎn)性服務(wù)業(yè)迅速發(fā)展,產(chǎn)業(yè)鏈重組和服務(wù)外包合作成為推動生產(chǎn)性服務(wù)業(yè)發(fā)展的新動力。20世紀(jì)50年代以來,世界服務(wù)產(chǎn)業(yè)進(jìn)入飛速增長時代,在以生產(chǎn)性服務(wù)業(yè)為核心的服務(wù)業(yè)帶動下,許多發(fā)達(dá)國家社會分工和專業(yè)化程度高速發(fā)展,已經(jīng)從工業(yè)經(jīng)濟(jì)時代進(jìn)入了服務(wù)經(jīng)濟(jì)時代。近年來,我國生產(chǎn)性服務(wù)業(yè)在國民經(jīng)濟(jì)和服務(wù)業(yè)中的比重呈現(xiàn)持續(xù)上升的態(tài)勢,集聚化發(fā)展格局日益顯現(xiàn),成為我國國民經(jīng)濟(jì)發(fā)展的重要支撐力量。但從總體上而言,我國生產(chǎn)性服務(wù)業(yè)仍處于低層次結(jié)構(gòu)水平,國際競爭力與發(fā)達(dá)國家相比存在差距,內(nèi)部各行業(yè)發(fā)展不均衡。 從稅收角度來看,我國生產(chǎn)性服務(wù)業(yè)的稅收負(fù)擔(dān)相對較重,產(chǎn)業(yè)稅負(fù)與稅收彈性系數(shù)均高于制造業(yè)水平,稅收政策存在著增值稅范圍擴(kuò)圍滯以后導(dǎo)致行業(yè)間稅負(fù)不均、企業(yè)所得稅偏向直接優(yōu)惠且導(dǎo)向不明顯、個人所得稅制缺乏對人力資本投資的鼓勵等問題。稅收政策作為政府調(diào)控經(jīng)濟(jì)和推動產(chǎn)業(yè)結(jié)構(gòu)升級的宏觀調(diào)控工具,對培育和發(fā)展生產(chǎn)性服務(wù)業(yè)具有激勵的作用。盡管我國已出臺了一系列的稅收政策來鼓勵生產(chǎn)性服務(wù)業(yè)的發(fā)展,但實(shí)際政策效果如何,如何利用稅收激勵政策更有效地促進(jìn)生產(chǎn)性服務(wù)業(yè)的發(fā)展,推動經(jīng)濟(jì)增長,促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級等問題都亟待解決。 基于上述背景,文章選取全要素生產(chǎn)率作為衡量生產(chǎn)性服務(wù)業(yè)發(fā)展的重要標(biāo)志,從全要素生產(chǎn)率的視角分析了我國稅收激勵政策對生產(chǎn)性服務(wù)業(yè)發(fā)展的影響。同時闡述了生產(chǎn)性服務(wù)業(yè)的概念與內(nèi)涵,分析了稅收政策促進(jìn)生產(chǎn)性服務(wù)業(yè)發(fā)展的理論基礎(chǔ)和效應(yīng)分析,歸納總結(jié)了現(xiàn)有生產(chǎn)性服務(wù)業(yè)的稅收激勵政策,尋求稅收激勵政策促進(jìn)生產(chǎn)性服務(wù)業(yè)發(fā)展的對策和建議。文章以生產(chǎn)性服務(wù)業(yè)的總值為產(chǎn)出變量,以人力資本和物資資本投入為投入變量,將2001-2010年統(tǒng)計(jì)數(shù)據(jù)作為研究基礎(chǔ),運(yùn)用數(shù)據(jù)包絡(luò)分析法,構(gòu)建DEA-Malmqui st指數(shù)模型測算出生產(chǎn)性服務(wù)業(yè)的全要素生產(chǎn)率,然后詳細(xì)定量分析了稅收激勵政策對我國生產(chǎn)性服務(wù)業(yè)TFP的影響。由研究結(jié)果可知,稅收與全要素生產(chǎn)率呈反向變動,稅收激勵政策能促進(jìn)生產(chǎn)性服務(wù)業(yè)的發(fā)展,但是這種激勵作用在我國效果并不特別顯著,需要進(jìn)一步調(diào)整和完善與生產(chǎn)性服務(wù)業(yè)相關(guān)的稅收激勵政策,推進(jìn)稅制改革、轉(zhuǎn)變稅收優(yōu)惠方式來推動生產(chǎn)性服務(wù)業(yè)的發(fā)展。根據(jù)定量、定性的分析結(jié)果,參考美國、日本、英國、韓國、印度等國外稅收促進(jìn)生產(chǎn)性服務(wù)業(yè)發(fā)展的經(jīng)驗(yàn),針對現(xiàn)代物流業(yè)、金融保險業(yè)、信息服務(wù)業(yè)、商務(wù)服務(wù)業(yè)、科技研發(fā)業(yè)等不同類型的生產(chǎn)性服務(wù)業(yè)提出了相應(yīng)的稅收政策觀點(diǎn)；進(jìn)而提出了促進(jìn)我國生產(chǎn)性服務(wù)業(yè)發(fā)展的稅收制度建議,包括擴(kuò)大增值稅征稅范圍、完善所得稅優(yōu)惠、加大人力資本的稅收優(yōu)惠等。
[Abstract]:The production service industry is the core of the modern service industry, it is the support force and breakthrough to promote the optimization and upgrading of the global industrial structure. Service globalization has made the production service industry develop rapidly in various countries. Industry chain restructuring and service outsourcing cooperation have become a new driving force to promote the development of productive service industry.20, the world service industry since 50s. In the era of rapid growth, driven by the service industry as the core of productive service industry, the social division of labor and specialization of many developed countries has developed rapidly, and has entered the era of service economy from the era of industrial economy. In recent years, the proportion of our productive service industry in the national economy and service industry has been rising steadily. As an important support force for the development of national economy, the production service industry in China is still at a low level of structure, and there is a gap in the international competitiveness compared with the developed countries, and the development of the internal industries is not balanced.
From the point of view of tax, the tax burden of our productive service industry is relatively heavy, both the industrial tax burden and the tax elasticity coefficient are higher than the manufacturing level. The tax policy has the unequal tax burden between the industries after the expansion of the scope of the value-added tax, the enterprise income tax is biased directly and the guidance is not obvious, and the individual income tax system lacks the human resources. The tax policy as a macro-control tool for the government to regulate the economy and promote the upgrading of the industrial structure has an incentive effect on the cultivation and development of the productive service industry. Although a series of tax policies have been introduced to encourage the development of the productive service industry, what is the effect of the actual policy and how to use the tax policy? The incentive policy to promote the development of producer services more effectively, promote economic growth and promote the upgrading of industrial structure and other issues need to be solved urgently.
Based on the above background, the article selects the total factor productivity as an important symbol to measure the development of the productive service industry. From the perspective of total factor productivity, this paper analyzes the influence of China's tax incentive policy on the development of the productive service industry. At the same time, it expounds the concept and internal culvert of the productive service industry, and analyzes the tax policy to promote the productive service industry. Based on the theoretical basis and effect analysis of the development, this paper sums up the tax incentive policies of the existing productive service industry and seeks the countermeasures and suggestions of the tax incentive policy to promote the development of the productive service industry. The article takes the output value of the productive service industry as the output variable, the input of human capital and material capital as input variables, and the statistics of 2001-2010 years. According to the data envelopment analysis (DEA), the DEA-Malmqui st index model is constructed to calculate the total factor productivity of the productive service industry, and then the effect of tax incentive policy on the TFP of our country's productive service industry is analyzed in detail. It can promote the development of the productive service industry, but the effect of this incentive is not particularly significant in China. It is necessary to further adjust and improve the tax incentive policies related to the productive service industry, promote the reform of the tax system and change the preferential tax mode to promote the development of the productive service industry. China, Japan, Britain, South Korea and India have the experience of promoting the development of the productive service industry in foreign countries, and put forward the corresponding tax policy views on the different types of productive services, such as modern logistics, financial and insurance, information services, business services, scientific and technological research and development, and then put forward to promote the development of our productive service industry. The tax system proposals include expanding the scope of VAT levy, improving income tax preferences, and increasing tax preferences for human capital.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F719

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本文編號：1969835