本文關鍵詞：我國“營改增”對服務業(yè)升級影響研究　出處：《山西財經(jīng)大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 營業(yè)稅 增值稅 營改增 服務業(yè)升級

【摘要】：隨著世界經(jīng)濟的不斷發(fā)展,服務業(yè)的地位越來越重要,其發(fā)展水平已成為衡量國家、區(qū)域經(jīng)濟增長的重要標尺。雖然我國服務業(yè)取得了明顯的發(fā)展,但無論從規(guī)模上還是發(fā)展速度上與發(fā)達國家相比都有不小的差距,仍需加快其發(fā)展步伐。服務業(yè)的發(fā)展受到許多因素影響,其中稅收環(huán)境是最重要的因素之一。我國“營改增”的全面展開,將使稅收環(huán)境得到相應改善,有利于提升服務業(yè)投資者的積極性,促進服務業(yè)的健康發(fā)展。但“營改增”對服務業(yè)升級程度的影響作用究竟有多大,當前的增值稅是否為促進服務業(yè)升級的最佳稅收尚無法確定,需做進一步研究。首先,通過對我國服務業(yè)發(fā)展現(xiàn)狀的分析,發(fā)現(xiàn)我國服務業(yè)發(fā)展水平仍比較低。其次,通過分析營業(yè)稅、增值稅及“營改增”變遷歷程,闡釋了“營改增”的必要性。再次,從投資、消費、出口三方面定性地分析“營改增”對服務業(yè)升級產生的影響;又通過采用因子分析法整合服務業(yè)升級程度的指標,運用投入產出系數(shù)對營業(yè)稅、增值稅進行轉換,得到相關稅負值,然后通過回歸分析,定量地分析“營改增”對服務業(yè)升級產生的影響,并模擬將增值稅改進成三檔稅率和一檔稅率,以檢驗其對服務業(yè)升級的拉動效果;得出“營改增”確實有利于我國服務業(yè)發(fā)展,三檔稅率對服務業(yè)升級拉動作用更大,統(tǒng)一稅率后拉動作用大于三檔稅率,故當前增值稅存在稅率檔次多的問題。另外,在模擬“營改增”后增值稅時發(fā)現(xiàn),“營改增”后部分行業(yè)稅負變重。最后,就以上問題從增值稅、稅收征管及其他方面分別提出優(yōu)化稅率結構、擴大可抵扣范圍、加快稅收立法、信息化稅務系統(tǒng)、增強納稅意識、以及調整服務業(yè)稅收優(yōu)惠政策等有效可行的政策建議,這些建議對我國以后的稅制改革工作有一定的參考價值。
[Abstract]:With the continuous development of world economy, service industry is becoming more and more important, its development level has become an important measure of national scale, regional economic growth. Although China's service industry has made significant development, but both in scale and speed of development compared with developed countries there is still not a small gap. To speed up the pace of its development. The development of service industry is affected by many factors, among which the tax environment is one of the most important factors in our country. "Replacing business tax with value-added tax(VAT)" in full swing, will make the tax environment improved, enthusiasm is conducive to enhancing the service industry investment, and promote the healthy development of service industry. But the "camp changed by to upgrade service industry influence how much effect, the current value-added tax is the best tax to promote the upgrading of the service industries can not be determined, need further research. Firstly, based on the development of service industry in China The analysis of the current situation, found that China's service industry development level is still relatively low. Secondly, through the analysis of the business tax, value-added tax and replacing business tax with value-added tax(VAT) "change course," explains the necessity of replacing business tax with value-added tax(VAT) ". Thirdly, from the investment, consumption, exports of three aspects of qualitative analysis of" replacing business tax with value-added tax(VAT) "upgrade the impact on the services sector; and by using the factor analysis method to integrate the service industry upgrade degree index, using input-output coefficient of business tax, value-added tax transformation, get tax negative, then through regression analysis, the quantitative analysis of" replacing business tax with value-added tax(VAT) upgrade on the impact of the service industry, and the simulation of value-added tax the tax rate and the tax rate is improved into third gear, to test its stimulating effect on service industry upgrade; that "replacing business tax with value-added tax(VAT)" is conducive to the development of China's service industry, upgrade the pulling effect of more stalls tax on services, unified tax rate after large pulling effect In the third rate, so there are many problems in the current tax level of value-added tax. In addition, found in the simulation of "replacing business tax with value-added tax(VAT)" value-added tax, "replacing business tax with value-added tax(VAT)" part of industry tax burden heavier. Finally, on the above issues from the value-added tax, tax collection and other aspects of proposed optimization of tax rate structure, expand the the deductible range, speeding up the informatization of tax system, tax legislation, and enhance tax awareness, and tax adjustment services and preferential policies and effective policy suggestions, these suggestions have certain reference value for our country after the tax reform.

【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F719;F715.5

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