本文選題：營(yíng)改增 + 消費(fèi)結(jié)構(gòu)�。� 參考：《江西財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：2012年1月1日起,“營(yíng)改增”改革已經(jīng)在上海市展開(kāi)試點(diǎn),此次改革將交通運(yùn)輸業(yè)和部門(mén)現(xiàn)代服務(wù)業(yè)納入增值稅范圍,這表明,一直以來(lái)處于理論討論階段的營(yíng)改增改革真正進(jìn)入實(shí)踐階段。隨著國(guó)家結(jié)構(gòu)性減稅政策有條不紊地推進(jìn),“營(yíng)改增”改革必將逐步擴(kuò)大其“營(yíng)改增”范圍并且有望在全國(guó)范圍內(nèi)開(kāi)展,因此,對(duì)其改革效應(yīng)的研究具有理論和實(shí)際意義。 另一方面,國(guó)家提出轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式的戰(zhàn)略,指出要使經(jīng)濟(jì)發(fā)展更多依靠?jī)?nèi)需特別是消費(fèi)需求拉動(dòng),擴(kuò)大消費(fèi)成為新時(shí)期經(jīng)濟(jì)發(fā)展的重要方面,國(guó)內(nèi)消費(fèi)被寄予厚望,將成為拉動(dòng)經(jīng)濟(jì)增長(zhǎng)的主引擎。如何擴(kuò)大居民消費(fèi)需求和促進(jìn)居民消費(fèi)結(jié)構(gòu)的優(yōu)化升級(jí)成為國(guó)內(nèi)學(xué)術(shù)界研究的熱點(diǎn)。本文旨在研究“營(yíng)改增”對(duì)居民消費(fèi)結(jié)構(gòu)的影響,進(jìn)而提出促進(jìn)居民消費(fèi)結(jié)構(gòu)優(yōu)化的營(yíng)改增政策建議。主要研究?jī)?nèi)容如下： 第一部分研究了我國(guó)城鄉(xiāng)居民消費(fèi)結(jié)構(gòu),首先對(duì)比分析了城鄉(xiāng)居民消費(fèi)結(jié)構(gòu)的現(xiàn)狀,然后進(jìn)行了城鄉(xiāng)居民消費(fèi)結(jié)構(gòu)變動(dòng)研究,在這兩項(xiàng)研究之后總結(jié)了目前我國(guó)城鄉(xiāng)居民消費(fèi)結(jié)構(gòu)的現(xiàn)狀和發(fā)展趨勢(shì)。 第二部分進(jìn)行了“營(yíng)改增”對(duì)居民消費(fèi)結(jié)構(gòu)影響的理論分析,包括兩個(gè)方面的內(nèi)容,一是“營(yíng)改增”通過(guò)收入效應(yīng)影響居民消費(fèi)；二是通過(guò)價(jià)格效應(yīng)影響居民消費(fèi)。 第三部分實(shí)證分析“營(yíng)改增”對(duì)居民消費(fèi)結(jié)構(gòu)的影響。首先研究“營(yíng)改增”后各相關(guān)消費(fèi)行業(yè)稅負(fù)的變化；其次根據(jù)行業(yè)稅負(fù)的變化運(yùn)用相關(guān)方法測(cè)算“營(yíng)改增”對(duì)居民消費(fèi)結(jié)構(gòu)的收入效應(yīng)和價(jià)格效應(yīng)。 第四部分根據(jù)前文的分析,提出了“營(yíng)改增”的政策建議。首先積極推進(jìn)“營(yíng)改增”的開(kāi)展,擴(kuò)大營(yíng)改增范圍；其次制定更加合適的“營(yíng)改增”稅率,完善“營(yíng)改增”行業(yè)增值稅進(jìn)項(xiàng)抵扣制度；最后下一步“營(yíng)改增”行業(yè)的選取要考慮對(duì)居民消費(fèi)的影響。
[Abstract]:Since January 1, 2012, the reform of "business transformation and increase" has been piloted in Shanghai. The reform has included transportation and modern services in the scope of value-added tax, which shows that, The reform of camp reform, which has always been in the stage of theoretical discussion, has really entered the practical stage. With the orderly promotion of the national structural tax reduction policy, the reform of "business reform and increase" will gradually expand the scope of "business reform and increase" and is expected to be carried out throughout the country. Therefore, the study of its reform effect is of theoretical and practical significance. On the other hand, the state has put forward the strategy of changing the mode of economic development, pointing out that in order to make economic development more dependent on domestic demand, especially consumer demand, expanding consumption has become an important aspect of economic development in the new period, and domestic consumption is highly expected. Will become the main engine of economic growth. How to expand the consumption demand of residents and promote the optimization and upgrading of consumption structure has become a hot topic in domestic academic circles. The purpose of this paper is to study the influence of "business reform and increase" on residents' consumption structure, and then put forward some policy suggestions for promoting the optimization of residents' consumption structure. The main contents of the study are as follows: The first part studies the consumption structure of urban and rural residents in our country, first compares and analyzes the current situation of the consumption structure of urban and rural residents, and then studies the changes of consumption structure of urban and rural residents. After these two studies, the paper summarizes the current situation and development trend of the consumption structure of urban and rural residents in China. The second part makes a theoretical analysis of the influence of "camp reform and increase" on residents' consumption structure, including two aspects: one is that "business reform and increase" affects residents' consumption through income effect, the other is the influence of price effect on residents' consumption. The third part empirically analyzes the influence of "camp reform and increase" on the consumption structure of residents. Firstly, this paper studies the changes of the tax burden of the related consumer industries after "business reform and increase", and then calculates the income effect and price effect of the "business reform increase" on the residents' consumption structure by using the relevant method according to the changes of the industry tax burden. In the fourth part, according to the above analysis, the author puts forward the policy recommendations of "Business Reform and increase". First of all, we should actively promote the development of "business reform and increase", expand the scope of business reform and increase; secondly, formulate a more appropriate "business reform and increase" tax rate, and improve the system of value-added tax credit for "business reform and increase" industry. Finally, the next step, the selection of the industry should consider the impact on the consumption of residents.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F126.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王蓓;馬文科;;我國(guó)城鎮(zhèn)與農(nóng)村居民收入和消費(fèi)結(jié)構(gòu)統(tǒng)計(jì)分析[J];統(tǒng)計(jì)與決策;2013年16期

，

本文編號(hào)：1934827