摘要
文章在江苏省2007年投入产出表数据和计量模型的基础上，测算“营改增”对42个行业大类的税负影响，并分析“营改增”的产业结构升级内在机制。结果表明，物质部门税负全面降低，但服务业部门税负有增有减，具体减税效果取决于行业资本有机构成、适用税率和纳税类型等，“营改增”通过减税行业差异效应和产业分工专业化效应推动产业结构内部升级。最后，结合泰州产业结构升级的现状与不足，提出加快泰州产业结构升级的对策建议。
Abstract
This paper estimates the tax burden effect of VAT Instead of Business Tax based on the data of Jiangsu province Input-output table, and analyze the mechanism of upgrading industrial structure. The results show that overall tax burden material sector decreased, but part of the service sector increases and others decreased. Tax effect depends on specific organic composition of capital, applicable tax rates and tax types, and the reform promotes the internal industrial structure upgrade through the tax industry difference effect and specialization effect. Finally, we give some suggests on accelerating industrial structure upgrade based on the present situation and insufficiency of Taizhou's industrial structure.
基金项目
江苏省社科研究（青年精品）课题(13SQC-007)
2013年泰州市经济和社会发展研究课题(B-A-7-1)
NETL
NSTL
维普
万方数据