發(fā)布時間：2018-01-06 00:03

  本文關(guān)鍵詞：保險業(yè)營改增的產(chǎn)業(yè)波及效應(yīng)分析——基于投入產(chǎn)出法的測算　出處：《稅務(wù)研究》2017年11期 　論文類型：期刊論文

  更多相關(guān)文章： 保險業(yè) 營改增 產(chǎn)業(yè)波及效應(yīng) 稅負(fù) 投入產(chǎn)出模型

【摘要】：本文采用數(shù)理分析與投入產(chǎn)出方法,在測度與評估營改增后保險業(yè)稅負(fù)變化趨勢的基礎(chǔ)上,測算了保險業(yè)營改增的產(chǎn)業(yè)波及效應(yīng)。數(shù)理分析與實證測度結(jié)論表明,營改增將通過流轉(zhuǎn)稅稅負(fù)與企業(yè)所得稅稅負(fù)的變動綜合影響保險業(yè)總稅負(fù)。營改增后保險業(yè)增值稅實際稅負(fù)為2.96%,但企業(yè)所得稅稅負(fù)有所上升,兩稅的總稅負(fù)為25.11%,較之營業(yè)稅時略有下降。而且,保險業(yè)營改增具有較強(qiáng)的產(chǎn)業(yè)波及效應(yīng)。營改增將使得與保險業(yè)供求關(guān)系密切的22個下游行業(yè)的稅負(fù)都有不同程度的下降,具有促進(jìn)保險業(yè)以及相關(guān)產(chǎn)業(yè)發(fā)展的正向效應(yīng)。
[Abstract]:This paper adopts mathematical analysis and input-output method, on the basis of measuring and evaluating the changing trend of tax burden of insurance industry after the increase of camp reform. The industrial ripple effect of the insurance industry reform is estimated. The mathematical analysis and empirical measurement results show that. The total tax burden of insurance industry will be affected by the change of turnover tax burden and enterprise income tax burden. The actual tax burden of insurance industry value added tax will be 2.96, but the tax burden of enterprise income tax will be increased. The total tax burden of the two taxes is 25.11, which is slightly lower than that of the business tax. The reform of insurance industry has strong industry ripple effect, and the tax burden of 22 downstream industries, which are closely related to supply and demand of insurance industry, will decrease in varying degrees. It has the positive effect of promoting the development of insurance industry and related industries.
【作者單位】： 西南財經(jīng)大學(xué)財政稅務(wù)學(xué)院;貴州財經(jīng)大學(xué)經(jīng)濟(jì)學(xué)院;普信恒業(yè)科技發(fā)展(北京)有限公司;
【基金】：西南財經(jīng)大學(xué)“中央高�；究蒲袠I(yè)務(wù)費專項資金”重大基礎(chǔ)理論研究項目“金融業(yè)營改增的研究”(項目編號:JBK151112)的階段性研究成果
【分類號】：F223;F812.42;F840.4
【正文快照】： 一、引言響的探討。如吳祥佑(2011)對新西蘭保險業(yè)增值稅保險是現(xiàn)代社會經(jīng)濟(jì)的重要組成部分。推進(jìn)增的“反計還原法”進(jìn)行了介紹;胡怡建(2013)應(yīng)用值稅改革將有助于促進(jìn)保險業(yè)及相關(guān)產(chǎn)業(yè)的發(fā)展,2007年投入產(chǎn)出表數(shù)據(jù),對營改增前后金融保險進(jìn)而促進(jìn)社會經(jīng)濟(jì)的健康發(fā)展。業(yè)下游

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本文編號：1385408