本文關(guān)鍵詞： 產(chǎn)業(yè)結(jié)構(gòu) 稅收政策 稅負(fù) 消費(fèi)需求　出處：《湘潭大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：目前，，推動經(jīng)濟(jì)結(jié)構(gòu)的戰(zhàn)略性調(diào)整已成為政府宏觀調(diào)控的基本取向，我國從2008年以來開始實(shí)施的結(jié)構(gòu)性減稅政策，重在稅制結(jié)構(gòu)調(diào)整，以切實(shí)通過稅收的調(diào)控作用促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)升級。湖南省“十二五”規(guī)劃綱要提出了明確的產(chǎn)業(yè)結(jié)構(gòu)調(diào)整目標(biāo)：2011年到2015年湖南省三次產(chǎn)業(yè)結(jié)構(gòu)調(diào)整為9.5∶48.5∶42。稅收政策是政府宏觀調(diào)控的主要手段，以達(dá)到調(diào)結(jié)構(gòu)、惠民生、促發(fā)展的目的，在這個(gè)背景下研究稅收政策對湖南省產(chǎn)業(yè)結(jié)構(gòu)的影響具有重要現(xiàn)實(shí)意義。 本文以湖南省的稅收狀況和產(chǎn)業(yè)結(jié)構(gòu)為研究對象，通過理論和實(shí)證分析得出相關(guān)結(jié)論。首先，闡述了產(chǎn)業(yè)結(jié)構(gòu)的相關(guān)理論；概括性描述了稅收政策影響產(chǎn)業(yè)結(jié)構(gòu)的途徑和機(jī)制。其次，分析了湖南省產(chǎn)業(yè)和稅收的基本情況；從產(chǎn)值角度、就業(yè)角度和效益角度分析了湖南省產(chǎn)業(yè)結(jié)構(gòu)的變遷，從整體稅收負(fù)擔(dān)、分產(chǎn)業(yè)稅收負(fù)擔(dān)和稅收彈性的角度分析了湖南省稅收基本情況，并基于結(jié)構(gòu)性減稅政策的背景，描述性分析了稅收政策對湖南省相關(guān)產(chǎn)業(yè)的影響。最后，建立模型，實(shí)證研究稅收對產(chǎn)業(yè)結(jié)構(gòu)的影響；先建立VAR模型，利用脈沖函數(shù)分析，研究了營業(yè)稅、增值稅和消費(fèi)稅與湖南省三次產(chǎn)業(yè)的關(guān)系；然后對湖南省的產(chǎn)業(yè)稅負(fù)和產(chǎn)業(yè)產(chǎn)值比重建立線性回歸，研究產(chǎn)業(yè)稅負(fù)與產(chǎn)值比重的關(guān)系；根據(jù)擴(kuò)展線性支出系統(tǒng)模型，研究了湖南省城鎮(zhèn)居民近四年的消費(fèi)需求情況，從消費(fèi)需求的角度分析了稅收政策對湖南省產(chǎn)業(yè)結(jié)構(gòu)的調(diào)控作用。 本文通過分析得出：結(jié)構(gòu)性減稅調(diào)整以來，第二產(chǎn)業(yè)產(chǎn)值增速加快，稅負(fù)降低，第三產(chǎn)業(yè)則相反，增速緩慢，稅負(fù)逐年增加。行業(yè)稅負(fù)與該行業(yè)在國民經(jīng)濟(jì)中的比例負(fù)相關(guān)；不同稅種對各產(chǎn)業(yè)的作用方向各不相同，營業(yè)稅對湖南省第二產(chǎn)業(yè)存在正向促進(jìn)作用，消費(fèi)稅與湖南省第二產(chǎn)業(yè)存在著顯著的雙向促進(jìn)作用。湖南城鎮(zhèn)居民的消費(fèi)需求還主要集中在滿足基本的生存和教育需求，對第三產(chǎn)業(yè)相關(guān)產(chǎn)業(yè)的需求不足。本文認(rèn)為，政府應(yīng)增加對高附加值高科技的信息產(chǎn)業(yè)的稅收政策支持；考慮商品的價(jià)格彈性因素作用合理設(shè)置稅制，更好的發(fā)揮稅收對產(chǎn)業(yè)結(jié)構(gòu)的調(diào)控作用。發(fā)揮稅種設(shè)置對消費(fèi)的導(dǎo)向作用，刺激居民消費(fèi)；在積極試點(diǎn)“營改增”稅收改革的基礎(chǔ)上促進(jìn)第三產(chǎn)業(yè)的發(fā)展。
[Abstract]:At present, promoting the strategic adjustment of the economic structure has become the basic orientation of the government's macro-control. Since 2008, the structural tax reduction policy implemented in our country has focused on the adjustment of the tax system structure. The outline of the 12th Five-Year Plan of Hunan Province put forward a clear target of industrial structure adjustment: from 2011 to 2015, the industrial structure of Hunan Province was adjusted to 9.5: 48.5: 42. The tax policy is:. The main means of government macro-control, In order to adjust the structure, benefit the people and promote the development, it is of great practical significance to study the influence of the tax policy on the industrial structure of Hunan Province under this background. In this paper, the tax status and industrial structure of Hunan Province as the research object, through theoretical and empirical analysis of the relevant conclusions. First, elaborated the relevant theory of industrial structure; Secondly, it analyzes the basic situation of industry and taxation in Hunan Province, analyzes the changes of industrial structure in Hunan Province from the angle of output value, employment and benefit. From the perspective of overall tax burden, industry tax burden and tax elasticity, this paper analyzes the basic situation of Hunan tax, and based on the background of structural tax reduction policy, describes the impact of tax policy on related industries in Hunan Province. First, the VAR model is established, and the relationship between business tax, value-added tax and consumption tax and the three industries in Hunan Province is studied by impulse function analysis. Then establish the linear regression of the industrial tax burden and the proportion of the industrial output value of Hunan Province, study the relationship between the industrial tax burden and the proportion of the output value, according to the extended linear expenditure system model, study the consumption demand of the urban residents in Hunan Province in the past four years. This paper analyzes the effect of tax policy on the industrial structure of Hunan Province from the point of view of consumption demand. Through the analysis, it is concluded that since the adjustment of structural tax reduction, the growth rate of the output value of the secondary industry has accelerated, the tax burden has decreased, whereas the tertiary industry has been increasing slowly and the tax burden has increased year by year, and the industry tax burden has been negatively correlated with the proportion of the industry in the national economy; Different kinds of taxes have different effects on different industries, and business tax has a positive role in promoting the secondary industry in Hunan Province. Consumption tax and secondary industry in Hunan Province have a significant two-way promotion role. The consumption demand of Hunan urban residents is mainly focused on meeting the basic needs of survival and education, and the demand for tertiary industry is insufficient. The government should increase its tax policy support for the information industry with high value-added and high technology, and consider the role of commodity price elasticity in setting up a reasonable tax system. We should give full play to the role of tax revenue in regulating industrial structure, play the guiding role of tax arrangement on consumption, stimulate residents' consumption, and promote the development of tertiary industry on the basis of "reform and increase" in tax revenue reform.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F127;F812.42

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