增值税扩围改革有助于减轻服务业税负吗?——基于投入产出表的分析

Can the Reform Extending VAT Tax Base Help to Reduce the Tax Burdens of Service Industries?

增值税扩围改革对服务业行业流转税负担的影响同时包含"税率提高的增税效应"与"进项抵扣的减税效应"。利用投入产出表数据分析并测算增值税扩围改革影响各服务业行业流转税负变动的净效应,结果发现:不同服务业行业的税负变化情况差异较大,商务服务业等大多数行业的税负将减轻,但租赁业等部分行业的税负会加重,税改后的增值税税率水平选择与中间投入比率是影响服务业行业税负变动的主要因素。为了优化服务业发展的税收环境,使增值税扩围改革有助于减轻服务业的流转税负,应根据税负平衡点审慎选择服务业行业税改后适用的增值税税率。当前制定的租赁业、交通运输业的试点税率水平偏高,有必要予以降低。

The influences of extending VAT tax base reform ＂tax increase effect by raising tax rate＂ and ＂tax reduction analyzes and computes the net effect of extending VAT tax on the turnover tax burden of service industries consist of both effect by input tax＂. Using input-output table data, the paper base reform on turnover tax burdens of service industries. The results show that the turnover tax burdens of various service industries differ a lot; most industries will enjoy tax reductions including business services industry while some industries suffering tax increase such as rental industry, the choice of value- added tax rate after reform and the intermediate input ratio will determine the tax burden change of service industries. In order to optimize the taxation environment of service industries and help to reduce their tax burdens by tax reform, we should cautiously determine the VAT rates of service industries according to their tax burden balance points. It is necessary to reduce current VAT rates of rental industry and transportation industry as they have the high experimental tax rate level.