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“十三五”时期全面推开的营改增是党中央、国务院深化供给侧结构性改革的重大决策。而生活服务业业态复杂,直接面对个人消费者,资本有机构成偏低,进项税额抵扣有限,对该行业营改增经济效应进行研究具有重要的现实意义。本文利用投入产出表和企业微观数据,对生活服务业营改增的经济效应进行了综合考察。研究发现,营改增后,生活服务业行业减税效应明显,一般纳税人企业税收负担平均下降了约3.5个百分点,企业的经营效率和消费者福利水平有所提升,文化体育业和医疗服务业受益明显。
The “comprehensive reform of the camp during the 13th Five-Year Plan” is a major decision made by the Central Party Committee and the State Council to deepen the supply-side structural reform. However, the life service industry has complicated formats and faces directly with individual consumers. The composition of the capital is low and the input tax deduction is limited. Therefore, it is of great practical significance to study the economic effects of the trade battalion reform. In this paper, using the input-output table and micro-enterprise data, we comprehensively study the economic effects of the increase of living service business battalion. The study found that after the VAT reform, the tax relief effect for the service industry was obvious. The average tax burden on the taxpayers dropped by about 3.5 percentage points on average, and the operating efficiency and consumer welfare of the enterprises improved. The cultural, sports and medical services Industry benefit significantly.