摘要
利用投入产出表对"营业税改革"后服务业的税负水平变化进行测算,结果显示:影响服务业税负水平的关键要素是增值税税率和行业增值率,行业的增值率差异较大导致服务业的税负水平变化差异较大,仓储业、旅游业等行业的税负有明显下降,而有形资产租赁业、铁路运输业等行业的税负很可能会加重。在正式全面推进"营业税改革"时,政府有必要将有形资产租赁业和交通运输业的增值税税率分别控制在10%和7%及以下,以有效地降低"营业税改革"对行业发展的不利影响,从而体现行业间的税负公平,推动此类行业的持续健康发展。
Based on the data on input-output table,this paper analyzes and computes the turnover tax burden of services industries after business tax reform,and finds that the rate of value added tax and the growth of value added are the key factors determining the scale of tax burden,and the tax burden of service industries differ a lot because of the difference of the rate of value added tax.Industries such as storage industry and tourism industry enjoy tax burden reductions,while other industries such as rental industry and rail transport industry suffer tax burden increase.In order to promote fair tax burden between service industries,reduce the negative effect of business tax reform and promote sustainable healthy development of rental industry and rail transport industry,the government needs to control the VAT rate of rental industry and rail transport industry between 10% and 7% or less in the future.
出处
《南京审计学院学报》
2013年第5期35-42,共8页
journal of nanjing audit university
基金
江苏省重点学科--审计科学与技术优势学科项目(2900200014)
关键词
营业税税制改革
投入产出表
税负水平
服务业
增值税
税负公平
business tax reform
input-output table
tax burden level
service industry
value added tax
fair taxation
