现代服务业“营改增”效果的模型验证及制度深化`

Model Validation of Replacing Business Tax with Value-added Tax in Modern Service Industry and the Strengthening of Regulations

现代服务业"营改增"经过三年的试点,其是否达到结构性减税的预期,以及下一步政策如何调整,都需要对"营改增"成效进行验证。通过模型验证,"营改增"能够促使现代服务企业降低税负,提高绩效。但随着"营改增"进一步加深,中央与地方的收益不均、税率档次复杂、特殊行业税负加重等问题将愈发凸显。政府在下一步的政策调整中,应调整中央和地方的财税利益分配办法,弥补地方政府因营业税税基缩小造成的财政压力;同时进一步调整会计记账方法和税制细节,为企业营造公平的税制环境。

The pilot reform of replacing business tax with value-added tax in？ modern？ service industry has lasted for three years. The effectiveness of it needs to be considered,such as whether the structural tax cuts are achieved and what the adjustment would be. The model validation proves that the policy could reduce tax burden and promote enterprises in modern service industry. With the deepening of reform,there are some problems such as income inequality,complex tax rates and tax burden increasing in special industries.Taxation system should be improved and the distribution of central-local fiscal and tax benefits should be adjusted. The local government＇s financial pressure caused by a narrow tax base of business tax should be lessened. Further more,taxpayer standards and tax rate setting must be improved to create a fair environment for enterprises.