基于投入产出分析的“营改增”对产业结构变化影响研究——以云南省为例

A Study on the Impact of Replacing Business Tax with Value-added Tax on the Industrial Structure Based on Input-Output Analysis——Taking Yunnan province as a case

从2013年开始,国家在全国范围内逐步实行"营改增",并在2016年全面完成"营改增"改革。"营改增"的实施,就是优化税制,消除重复征税问题,为产业结构调整升级和经济发展方式转变提供有力的制度支持。研究以云南省为例,基于投入产出法分析"营改增"对云南省产业结构的影响,研究结果表明:"营改增"后,云南省大部分行业的税负是减少的,仅水利和公共设施管理业、房地产业、建筑业和金融业4个行业的税负增加,"营改增"打通了云南省第二、三产业之间的抵扣链条,促进了云南省产业结构的调整升级。最后,提出"营改增"后促进云南省产业结构调整升级的建议。

Since 2013,the state is gradually implementing the Value-Added Tax instead of business tax on a national scale,and completes the full coverage of the pilot in 2016.The implementation of‘BT reforms to VAT’is optimizing tax system,eliminate double taxation problem,at the same time,it provides strong institutional support for upgrading the industrial structure and transforming the mode of economic.The article is taking Yunnan province as an example,to study the influence degree and function analysis of‘BT reforms to VAT’on the adjustment of industrial structure in Yunnan province,The results show that after‘BT reforms to VAT’,the tax burden in most industries in Yunnan Province is reduced,Only four industries increased their tax burden,these industries are water and public utilities management,real estate,construction and finance.‘BT reforms to VAT’opened up the deduction chain between the second and the third industries in Yunnan Province,and promoted the adjustment and upgrading of the industrial structure in Yunnan Province.Finally,some suggestions are put forward to promote the readjustment and upgrading of the industrial structure in Yunnan Province after the‘BT reforms to VAT’.