中国第三产业税收贡献研究

Research on Tax Contribution of China's Tertiary Industry

伴随着我国产业结构的不断调整和变化,第三产业的发展日益加速,在国民经济中的地位和作用愈发重要。因此,全面深入地分析探讨第三产业的税收贡献,对我国经济发展以及税制改革具有重要的借鉴价值和现实意义。基于2007~2017年的相关统计数据,对我国第三产业税收收入的绝对规模和相对规模、第三产业税收贡献的税种结构、行业结构以及地区结构等维度进行分析研究。结果表明,我国第三产业税收贡献已全面超越其他产业,成为我国政府税收的稳定税源;第三产业税收呈现出税收贡献增大、税收弹性及税收协调度不断提高、行业税收集中度上升、部分新兴服务业税收增长较快等新特点。

With the continuous adjustment and change of China's industrial structure,the tertiary industry is developing rapidly,and becoming increasingly important in the national economy.Therefore,it is of great reference value and practical significance for China's economic development and tax reform to carry on a comprehensive and in-depth analysis of the tax contribution of the tertiary industry.Based on the relevant statistical data from 2007 to 2017,a study is conducted in this paper to analyze some elements such as the absolute scale and relative scale of China's tertiary industry,the tax structure and the industry structure and the regional structure of the tax contribution of the tertiary industry,and so forth.The result shows that the tax contribution of the tertiary industry has completely surpassed that of other industries,and has become a stable tax source for Chinese government taxation.The taxation of the tertiary industry is characterized with an increase in tax revenue,tax flexibility and tax coordination,tax concentration in the industry and rapid growth of tax revenue in some emerging service industries.