本文選題：CGE模型 + 增值稅　； 參考：《內(nèi)蒙古工業(yè)大學(xué)》2017年碩士論文

【摘要】：2016年3月召開的國務(wù)院常務(wù)會議決定,自2016年5月1日起,中國將全面推開營改增試點(diǎn),原營業(yè)稅納稅部門建筑業(yè)、房地產(chǎn)業(yè)、金融業(yè)和部分生活服務(wù)業(yè)全部納入增值稅征收范圍,增值稅實(shí)現(xiàn)全行業(yè)覆蓋,此番改革意義重大。金融業(yè)作為國民經(jīng)濟(jì)的關(guān)鍵領(lǐng)域,與其他經(jīng)濟(jì)部門關(guān)系密切,在整個(gè)經(jīng)濟(jì)運(yùn)行中起著不可替代的作用,由于其業(yè)務(wù)種類繁多,增值額難以確定,其改征增值稅的歷程一直以來存在著征收難題。內(nèi)蒙古地區(qū)金融業(yè)等第三產(chǎn)業(yè)發(fā)展相對滯后,全國統(tǒng)一的增值稅征收模式下,金融業(yè)實(shí)施營業(yè)稅改征增值稅對地區(qū)經(jīng)濟(jì)社會的影響效應(yīng)如何值得探討。本論文以金融業(yè)營業(yè)稅改征增值稅為研究對象,以內(nèi)蒙古地區(qū)經(jīng)濟(jì)社會現(xiàn)狀為研究背景,構(gòu)建了金融業(yè)增值稅CGE模型,根據(jù)2012年內(nèi)蒙古投入產(chǎn)出表等統(tǒng)計(jì)資料為依據(jù)構(gòu)建了內(nèi)蒙古宏觀社會核算矩陣和微觀社會核算矩陣作為數(shù)據(jù)基礎(chǔ),運(yùn)用GAMS程序語言模擬六種情景模式下,分析金融業(yè)改征增值稅對內(nèi)蒙古地區(qū)經(jīng)濟(jì)社會的影響。模擬結(jié)果表明:在稅收方面,金融業(yè)營業(yè)稅改征增值稅政策的實(shí)施能夠達(dá)到稅負(fù)降低的目的,尤其是在全行業(yè)實(shí)現(xiàn)增值稅覆蓋之后,政策改革對于降低稅負(fù)從而促進(jìn)生產(chǎn)作用明顯;在部門產(chǎn)出方面,金融業(yè)改征增值稅政策的影響不僅存在于行業(yè)本身,其影響范圍波及所有經(jīng)濟(jì)部門;在GDP、地區(qū)就業(yè)和居民福利方面,單獨(dú)對金融業(yè)征收增值稅會產(chǎn)生了一定的負(fù)面影響,但是當(dāng)全行業(yè)實(shí)現(xiàn)“營改增”之后,政策對GDP、地區(qū)就業(yè)和居民福利產(chǎn)生了積極的作用。
[Abstract]:The executive meeting of the State Council, held in March 2016, decided that from May 1, 2016, China will completely open up the pilot project of business reform and increase, the construction industry and real estate industry, the former business tax and taxation departments.The financial industry and part of the life service industry are all included in the scope of VAT collection, and VAT covers the whole industry. This reform is of great significance.As a key field of the national economy, the financial industry is closely related to other economic sectors and plays an irreplaceable role in the whole economic operation.The course of changing the value-added tax has always been a difficult problem.The development of the third industry in Inner Mongolia is relatively lagging behind. Under the unified mode of value-added tax collection, how the financial industry implements the business tax to levy value-added tax on the regional economy and society is worth discussing.This paper takes the finance industry business tax change to levy the value-added tax as the research object, takes the Inner Mongolia area economic society present situation as the research background, constructs the finance industry value-added tax CGE model.Based on the input-output tables of Inner Mongolia in 2012, the macro social accounting matrix and the micro social accounting matrix of Inner Mongolia are constructed as the data basis, and six scenarios are simulated by using GAMS program language.This paper analyzes the influence of the finance industry on the economy and society of Inner Mongolia.The simulation results show that in the aspect of taxation, the implementation of the VAT policy of the financial industry can achieve the purpose of reducing the tax burden, especially after the realization of VAT coverage in the whole industry.The effect of policy reform on reducing tax burden and promoting production is obvious. In the aspect of sector output, the influence of finance industry to VAT policy not only exists in the industry itself, but also affects all economic sectors.In terms of GDP, regional employment and residents' welfare, levying VAT on the financial industry alone will have a certain negative impact, but when the whole industry realizes "reform and increase", the policy has a positive effect on GDP, regional employment and residents' welfare.
【學(xué)位授予單位】：內(nèi)蒙古工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F830.42;F832.7

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本文編號：1765890