“营改增”对现代服务业企业负担状况影响研究——以江苏省为例

发布时间：2018-03-25 13:31

本文选题：营改增　切入点：“+”现代服务行业　出处：《华东经济管理》2017年12期

【摘要】：根据"营改增"降低服务业企业税负、促进产业结构升级的政策效果,选择苏南、苏北第三产业分析"营改增"对现代服务业企业税负影响差异。研究发现:造成苏南与苏北经济发展差异的根本原因之一在于人们观念差异,倾向保守观念的苏北人更多奉行"渠道为王"的销售模式,"营改增"政策消除了现代服务企业在不断分销的渠道中所产生的重复征收营业税问题;倾向开放观念的苏南人主要奉行互联网平台式的销售模式,"营改增"政策对降低现代服务企业税负效果更显著。
[Abstract]:According to the effect of the policy of "business reform and increase" to reduce the tax burden of service enterprises and promote the upgrading of industrial structure, southern Jiangsu was chosen. Based on the analysis of the difference in the tax burden of modern service enterprises caused by the analysis of the tertiary industry in northern Jiangsu, it is found that one of the fundamental reasons for the difference in economic development between southern Jiangsu and northern Jiangsu lies in the difference of people's ideas. The people of northern Jiangsu who tend to be conservative tend to follow the sales model of "channel is king", and the policy of "management reform and increase" eliminates the problem of repeated collection of business tax produced by modern service enterprises in the channel of distribution. The people of southern Jiangsu who tend to be open mainly follow the sales model of Internet platform, and the policy of "business reform and increase" has a more obvious effect on reducing the tax burden of modern service enterprises.
【作者单位】：安徽财经大学安徽经济社会发展研究院;南京财经大学会计学院;南京农业大学金融学院;
【基金】：江苏省教育厅基金项目(2016SJB790012) 江苏省科技厅软科学基金项目(RB2017042) 南京农业大学人文社会科学基金探索项目(SKTS2016024)
【分类号】：F715.5;F719;F812.42

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