税制改革对食品工业经济发展的影响性分析

An Analysis of the Impact of Tax Reform on Economic Development of Food Industry

2016年5月,"营改增"税制政策在全国铺开,食品工业也在其中。在该项税制改革背景下,系统全面分析税制改革对食品工业经济发展的影响,直接关系到食品工业的决策和战略选择的科学性。从税负变动、固定资产抵扣效应、经营成本抵扣效应3个维度分析税制改革对食品工业经济发展的影响作用。结合食品工业经济发展特点,选取食品工业代表性企业盈利能力、成长能力为衡量的基本指标,并利用2016年5月以来食品工业的代表性企业的相关季度数据进行实证分析,发现食品工业实行"营改增"后如果税负下降,会对食品工业的盈利能力、成长能力产生促进作用,并基于分析提出相关发展建议。

In May, 2016, China replaces business tax with value-added tax. Under such background, the analysis of the impact of the tax reform on the economic development of the food industry is directly related to the scientific decision and strategic choice of the food industry, and has an important practical significance for the development of the food industry economy. The effect of tax reform on the economic development of food industry was systematically analyzed in the context of the three dimensions of tax burden change, fixed assets offset effect and operating cost deductible effect. The effect of tax reform on the economic development of the food industry was also systematically analyzed. The basic indicators were measured and the financial data of May, 2016 were analyzed empirically. It is found that the food industry has a positive effect on the economic development of the food industry, if the tax burden reduced, and the food industry will have a positive effect on the profitability and growth of the food industry. Further, according to the results, targeted development proposals are put forward.