摘要
成本较高是当前制约我国服务业高质量发展的重要因素之一。本文研究发现,目前我国服务业存在税收负担下降尚不明显、名目繁多费用增加企业成本开支、所需生产要素成本较高、隐性制度性成本居高不下等问题。在对存在问题和原因进行深入分析后,提出如下建议:深入推进服务业"营改增",制定更为完善税前扣除和征管细则,推动新一轮减税改革;加大涉服行业"简政放权"力度,逐步减少行政性审批,建立与国际接轨商事制度,降低制度性交易成本;创新土地供应方式,尽快形成市场化生产要素价格形成机制;坚持创新引领和对内对外双向开放。
High cost is one of the most important factors restricting the development of China's service industry.This paper finds that there are four problems in service industry of our country.First,there is no obvious decrease in"cost reduction"under the tax burden.Second,a variety of charges of service firm increase the costs.Third,the cost of factors of production is higher in service industry.Lastly,hidden institutional costs remain high.To solve these problems,the author puts forward some policy suggestions such as further advancing the reform process of service industry,increasing the"simplification of administration and decentralization"of service industries,forming a market-oriented factor price mechanism as soon as possible,adhering to innovation guidance and opening up to both the domestic and foreign sides.
出处
《企业经济》
北大核心
2019年第1期127-135,共9页
Enterprise Economy
基金
国家社会科学基金重大项目"‘十三五’时期供给侧改革与需求侧协同下的我国产业结构调整与升级研究"(项目编号:16ZDA004)
关键词
服务业
“降成本”
“营改增”
“放管服”
service industry
“cost reduction”
“replacing business tax with value added tax(VAT)”
“reforms to streamline administration,delegate powers,and improve regulation and services”