本文關(guān)鍵詞：我國(guó)“營(yíng)改增”對(duì)服務(wù)業(yè)升級(jí)影響研究　出處：《山西財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 營(yíng)業(yè)稅 增值稅 營(yíng)改增 服務(wù)業(yè)升級(jí)

【摘要】：隨著世界經(jīng)濟(jì)的不斷發(fā)展,服務(wù)業(yè)的地位越來(lái)越重要,其發(fā)展水平已成為衡量國(guó)家、區(qū)域經(jīng)濟(jì)增長(zhǎng)的重要標(biāo)尺。雖然我國(guó)服務(wù)業(yè)取得了明顯的發(fā)展,但無(wú)論從規(guī)模上還是發(fā)展速度上與發(fā)達(dá)國(guó)家相比都有不小的差距,仍需加快其發(fā)展步伐。服務(wù)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(guó)“營(yíng)改增”的全面展開(kāi),將使稅收環(huán)境得到相應(yīng)改善,有利于提升服務(wù)業(yè)投資者的積極性,促進(jìn)服務(wù)業(yè)的健康發(fā)展。但“營(yíng)改增”對(duì)服務(wù)業(yè)升級(jí)程度的影響作用究竟有多大,當(dāng)前的增值稅是否為促進(jìn)服務(wù)業(yè)升級(jí)的最佳稅收尚無(wú)法確定,需做進(jìn)一步研究。首先,通過(guò)對(duì)我國(guó)服務(wù)業(yè)發(fā)展現(xiàn)狀的分析,發(fā)現(xiàn)我國(guó)服務(wù)業(yè)發(fā)展水平仍比較低。其次,通過(guò)分析營(yíng)業(yè)稅、增值稅及“營(yíng)改增”變遷歷程,闡釋了“營(yíng)改增”的必要性。再次,從投資、消費(fèi)、出口三方面定性地分析“營(yíng)改增”對(duì)服務(wù)業(yè)升級(jí)產(chǎn)生的影響;又通過(guò)采用因子分析法整合服務(wù)業(yè)升級(jí)程度的指標(biāo),運(yùn)用投入產(chǎn)出系數(shù)對(duì)營(yíng)業(yè)稅、增值稅進(jìn)行轉(zhuǎn)換,得到相關(guān)稅負(fù)值,然后通過(guò)回歸分析,定量地分析“營(yíng)改增”對(duì)服務(wù)業(yè)升級(jí)產(chǎn)生的影響,并模擬將增值稅改進(jìn)成三檔稅率和一檔稅率,以檢驗(yàn)其對(duì)服務(wù)業(yè)升級(jí)的拉動(dòng)效果;得出“營(yíng)改增”確實(shí)有利于我國(guó)服務(wù)業(yè)發(fā)展,三檔稅率對(duì)服務(wù)業(yè)升級(jí)拉動(dòng)作用更大,統(tǒng)一稅率后拉動(dòng)作用大于三檔稅率,故當(dāng)前增值稅存在稅率檔次多的問(wèn)題。另外,在模擬“營(yíng)改增”后增值稅時(shí)發(fā)現(xiàn),“營(yíng)改增”后部分行業(yè)稅負(fù)變重。最后,就以上問(wèn)題從增值稅、稅收征管及其他方面分別提出優(yōu)化稅率結(jié)構(gòu)、擴(kuò)大可抵扣范圍、加快稅收立法、信息化稅務(wù)系統(tǒng)、增強(qiáng)納稅意識(shí)、以及調(diào)整服務(wù)業(yè)稅收優(yōu)惠政策等有效可行的政策建議,這些建議對(duì)我國(guó)以后的稅制改革工作有一定的參考價(jià)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(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42;F719;F715.5

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