金融业“营改增”的产业波及效应测度与评估——以贵州省为例  

Measurement and Evaluation of Industrial Ripple Effect of “Replacing Business Tax with Value-added Tax” in Financial Industry——A Case Study of Guizhou Province

作　　者：魏彧[1] 闫冉 Wei Yu;Yan Ran(School of Economies,Guizhou University of Finance and Economies,Guiyang,Guizhou 550004)

机构地区：[1]贵州财经大学经济学院,贵州贵阳550004

出　　处：《贵州商学院学报》2018年第3期15-20,共6页Journal of Guizhou University Of Commerce

基　　金：贵州省教育厅高校人文社会科学研究硕士点项目"金融业‘营改增’课税效应及政策优化研究"(2018ssd15);贵州省教育厅教育科学规划青年课题"建设‘校企税’合作模式下财税专业实践教学的长效机制研究"(2017C019);贵州省教育厅省级教学内容和课程体系改革项目"基于校企合作的<税收筹划>专业课实践教学研究"(106712016JG10);贵州省社会科学联合会贵州省理论创新课题联合项目"‘营改增’对金融业的影响研究"(GZLLLH2017015)

摘　　要：由于地区间金融发展水平不同,金融业"营改增"政策效果存在区域差异,本文通过构建税负变化数理模型,利用投入产出法测度"营改增"对贵州省金融业的产业波及效应。实证研究表明:金融业增值税名义税率;金融业中间投入占整个营业收入的比重等因素影响金融业增值税税收负担;从投入产出测算结果来看,贵州省金融业"营改增"后下游行业增值税税收负担存在不同程度的下降,税收负担下降幅度从1.36%至13.98%不等。金融业纳入"营改增"后,减税力度较大的行业大部分为第三产业,有利于我省行业精细化分工和第三产业升级发展。Due to the different levels of financial development between regions, the effects of ＂replacing the business tax with a value - added tax （VAT） ＂ policy in financial industry vary greatly in different areas. This paper measures the in- dustrial ripple effect of tax reform policy in the financial industry of Guizhou Province with input - output method by con- structing a mathematieal model of tax burden change. The empirical research indicates that factors like nominal rate of financial industry＇s value -added tax and the ratio of financial industry＇s intermediate investment to the whole operating income affect the tax burden of value - added tax in financial industry. From the perspective of the results of input - out- put calculation, the tax burden of value -added tax in downstream industries of Guizhou has declined to varying degrees since the implementation of tax reform policy, with a decreasing degrees of tax burden vary from 1.36% to 13.98%. In addition, since the implementation of tax reform the largest tax reduction is observed in tertiary industry, which is bene- ficial for refined division of labor and the upgrading of tertiary industry in our province.

关 键 词：“营改增” 金融业 减税 产业波及效应 

分 类 号：F830[经济管理—金融学]