“营改增”实施的必要性及对我国第三产业经济的影响

Necessities of substituting the value-added tax for business tax and the economical impact of the third industry in our country

我国自从2012年初在上海试点"营改增"至今已覆盖到全国,其对于完善我国税收制度、拓宽第三产业发展空间、激发企业活力以及促进专业化分工等具有重要的现实意义,但也不可避免地对少部分企业产生了不利影响。首先阐述了此次改革试点的范围和原因,并探讨了政策实施的必要性,然后通过微观和宏观2个经济视角分析了"营改增"对第三产业经济的影响。

Since the beginning of 2012 ,Shanghai was the first place to pilot the substitute the value-added tax for business tax, Which has covered the country, and it has important practical significance for the improvement of our tax system, broadening the development space for the third industry, stimulating the vitality of enterprises and to promote the specialized division of labor, but inevitably it has adverse effect on the a small number of enterprises. This article first expounds the scope and causes of the pilot, and discusses the necessity of policy implementation. Through the micro and macro economic perspective , the paper analyzes the economic impact of the substituting the value-added tax for business tax to the third industry.