增值税“扩围”改革对行业税负的影响研究——基于上海改革方案和投入产出表的分析

The Effects of Extending VAT Base Reform on Sector's Tax Burden

增值税"扩围"改革的主要目的在于调整产业结构,促进经济发展方式转变。运用投入产出表对"上海方案"推广到全国后对工业和服务业税负的影响进行了模拟估算,得出结论工业行业的税负普遍降低;服务行业的税负有增有减,但总体是下降的行业;服务行业税负的波动幅度大于工业行业。

The main purposes of the VAT reform are to adjust the industrial structure and promote the transformation of economic development mode.Using the input-output table estimate the influence of ＂Shanghai plan＂ to the industrial and service and the tax burden,we can draw the conclusion： the industry generally reduce the tax burden;service industry is on the increase or decrease of tax burden,but the overall is falling;fluctuation range of service industry tax is greater than the industry.