摘要
选取增值税、营业税、消费税三大税种作为分析对象,考察税收与第一、第二、第三产业的相互影响。分析结论显示:(1)增值税与第二产业的互动有利于第二产业地位的不断提升;增值税本身对第三产业的兴旺没有显著影响,而第三产业的不断壮大却有可能降低增值税的增长速度。(2)营业税主要通过正向作用于第三产业而促进产业结构的不断升级;营业税还可通过第三产业间接作用于第二产业,表现为对第二产业具有非常微弱的制约作用。(3)消费税既可促进第一产业的发展,更可通过与第二产业的互动作用而促进第二产业的大力发展;目前消费税对第三产业的促进作用未明确显示出来。
The article chooses the value added tax,business tax and consumer tax as study objects to analyze the relationship between the tax and industrial structure.After analysis,we got following conclusions：（1） The value added tax and the second industry＇s interaction is positive to boost the second industry＇s development.And,the value added tax will not influent the sponsor of the tertiary industry effectively,but the tertiary industry＇s development possibly slow down the increasement of the value added tax.（2） The business tax mainly boosts the industrial structure＇s continuously promotion through the positive effect on the tertiary industry.The business tax may also indirectly affect the second industry.（3） The consumer tax not only promotes the primary industry＇s development,but also promotes the second industrial＇s development through interaction with the second industrial.So far,it＇s not clear to show if the consumer tax will boost the tertiary industry.
出处
《经济问题》
CSSCI
北大核心
2011年第7期30-33,共4页
On Economic Problems
基金
上海市教委科研创新重点项目"政府采购风险控制路径研究"(09zs199)阶段性成果
2008年上海高校选拔培养优秀青年教师科研专项基金资助项目
关键词
增值税
营业税
消费税
产业结构
PVAR
value added tax
business tax
consumer tax
industrial structure
PVAR
