营改增对娄底市财政经济效应的研究

Research replacing the business tax with value-added tax on the financial and economic effects of Loudi City

营改增已经在全国范围内试点,为了调整产业结构,减轻税负,研究改革过程中出现的问题以及解决方案迫在眉睫。本文以娄底市为例,结合娄底市营改增的实际情况,从娄底地区的总体税负,产业结构,地区结构,行业税负,税制结构,税收分配等方面对经济数据进行分析,提出如何推动现代服务业的发展,帮助建筑行业平稳度过营改增时期,探索中央与地方税收合理分配的模式。

At present,replacing business tax with value-added tax(VAT)has been a pilot in the country,in order to adjust the industrial structure and to reduce the tax burden,imminent problems occured in the process of reform and solutions.Taking Loudi city as an example,combining with the actual situation of Loudi City,replacing business tax with value-added tax(VAT),from the overall tax burden,Loudi area industrial structure,regional structure,industry tax,tax structure,to analyze the economic data of tax distribution,put forward how to promote the development of modern service industry,the construction industry to help smooth through replacing business tax with value-added tax(VAT)period and explore the reasonable distribution of the central and local tax mode.