我国三次产业税收贡献态势及政策调整  

Tax Contributions of China's Three Industries and Policy Adjustment

作　　者：席卫群[1] 

机构地区：[1]江西财经大学财税与公共管理学院,财税研究中心,江西南昌330013

出　　处：《当代财经》2015年第9期35-44,共10页Contemporary Finance and Economics

基　　金：国家自然科学基金项目“工业能源效率、节能潜力与财税政策优化:以江西省为例”(71363019)

摘　　要：通过运用宏观税负、税收弹性、税收协调系数等指标,对我国三次产业的税收贡献进行测算。研究发现:第二、第三产业是税收的主要承担者,其中第三产业税收贡献最大。同时,东部地区是产业税负的主要承担者,税收超额贡献,但中西部地区对建筑业和房地产业的依赖程度显著高于东部地区。因此,应完善农业税收制度,促进第一产业的发展;配合"营改增",进一步规范流转税,减轻第三产业税负;运用企业所得税政策,促进中西部地区产业结构的调整。This paper applies such indexes as macro tax burden, tax elasticity and tax coordination index to calculate the tax contribution of China＇s three industries. The results show that the second and third industries are the main tax bearer, and the third industry has the greatest tax contribution. Meanwhile, the eastern region is the main bearer of industrial tax burden, and has excess tax contribution, while the central and western regions depend more on the construction industry and the realty business than the eastern region. Therefore, we should perfect the agricultural tax system to promote the development of the primary industry, further standardize the turnover tax to lessen the tax burden of the third industry with value-added tax replacing business tax, and apply the corporate income tax policy to accelerate the readjustment of industrial structure in the central and western re- gions.

关 键 词：三次产业 税收贡献 税收负担 税收政策调整 

分 类 号：F812.42[经济管理—财政学]