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增值税“扩围”自2012年1月1日首先在上海试点以来,学术界就增值税“扩围”的必要性、“扩围”步骤、“扩围”后的税收收入归属等内容展开了有益的研究,但增值税“扩围”的实证研究成果有限。投入产出表综合反映了国民经济各部门的经济活动,为研究分析“营改增”效应提供了有利数据。已有的利用投入产出表分析增值税“扩围”效应的文献主要是用2007年全国的投入产出表进行分析,而对利用各省(市)投入产出表分析增值税“扩围”效应的文献几乎空白。本文为利用2012年投入产出表进行增值税“扩围”效应研究提供理论和文献参考。
Since the first trial in Shanghai on January 1, 2012, the academic circles have discussed the necessity of “expanding the scope of VAT”, “expanding the scope” and “expanding the scope of the scope” since January 1, After the tax revenue attribution and other content launched a useful research, but the value-added tax “expansion ” empirical research results are limited. The input-output table comprehensively reflects the economic activities of various departments in the national economy and provides favorable data for research and analysis. The existing literature on the use of input-output tables to analyze value-added tax and expansionary effect mainly uses the input-output tables of the whole country in 2007 and analyzes the value-added tax on the input-output tables of each province (city) Expanded "effect of the literature is almost blank. This article provides theoretical and literature references for the study of value added tax expansion effect using the input-output table in 2012.