营改增后建筑业区域税收转移与产业结构协调发展路径研究

Research on Path Choice of the Coordinated Development of Regional Tax Transfer and Industrial Structure of Construction Industry after Replacing the Business Tax with Value-added Tax

在测算区域建筑业税收与税源背离程度的基础上,运用灰色关联度模型对税收转移与建筑产业结构关联关系进行实证分析,结果表明:营改增后,建筑业流转税税收收入总体上由中部地区向东部西部地区流动,一定程度上拉大了建筑业区域发展的差距。根据研究结果,提出推动税源集聚与产业结构协调发展的可行路径。

This paper calculates the deviation degree between tax revenue and tax source in regional construction industry,makes statistical analysis on the situation of regional tax transfer,and then makes an empirical analysis on the relationship between tax transfer and construction industry structure by using grey correlation model.The results show that:after the transformation from business tax to value added tax,the distribution of tax in construction industry generally flows from the Midlands to the Eastern and Western,which widens the gap in the regional development of construction industry.According to the results of the study,puts forward the feasible path to promote the coordinated development of tax source agglomeration and industrial structure optimization.