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2016年5月开始,全国范围内实施了营业税改为增值税,即营改增政策,该政策涵盖了众多行业,如建筑行业、房地产行业、金融类行业以及服务类行业等。本文立足于建筑业视角,采用中国动态可计算一般均衡模型—Chinagem模型,对未来八年建筑行业营改增的宏观经济效应、产业结构效应以及税收效应进行合理的评估,并提出相应的政策建议。
Starting from May 2016, the nationwide implementation of the business tax was changed to value-added tax (VAT), that is, the policy of VAT reform. This policy covers a wide range of industries such as construction industry, real estate industry, financial industry and service industry. Based on the perspective of the construction industry, this paper uses China Dynamic Computable General Equilibrium Model-Resinagem model to make a reasonable assessment of the macroeconomic effects, industrial structure effects and tax effects of the construction industry in the next eight years and put forward corresponding policy recommendations .