摘要
产业结构由三次产业所构成,第一产业主要以农业为代表,第二产业主要以工业为代表,第三产业以商业、服务业为代表。第一产业向第二产业发展,第二产业发展到一定阶段必然向第三产业转型。大力发展第三产业已成为当今世界各国经济发展的潮流,我国第三产业尽管得以长足发展,在国民经济比重中不断攀升,还存在总量不足、比重偏低、结构性不协调等问题,现行商品劳务税制尚不适应第三产业发展总体要求,通过对第三产业商品劳务税制设计,旨在促进第三产业快速发展。商品劳务税主要包括营业税、增值税、消费税、关税和其他国内商品税,营业税和增值税在商品劳务税收中占居主导地位,营业税改征增值税将对商品劳务税制基础发生重要变化。在其他国内商品税中虽然有的税种设置之间存在叠加和重复征税,对第三产业发展具有一定的影响,但不作为研究的对象。第三产业经济结构含义主要是相对于国内经济而言的,除国际贸易之外,国内商品劳务税只有两大税种,即增值税和消费税作为研究的重点对象。第三产业商品劳务税制设计行为,主要应揭示经济结构调整与第三产业经济发展之间的内在联系,以及相互作用机制。商品劳务税收与第三产业经济相互关系的形成与发展,对第三产业商品劳务税制设计具有重要影响。商品劳务税制运行通过影响和改变微观主体行为,促进商品劳务要素的区域间流动,以此带动第三产业的经济发展。通过对第三产业商品劳务税制设计价值取向选择,以实现优化产业结构与税收增长之间的协调发展。通过商品劳务税制要素流动,调整资源配置,扭转日益扩大产业之间发展不协调趋势,以使经济发展短期调节与长期增长的有机结合。商品劳务税收要以促进经济发展为工具,对产业结构聚集与扩散具有重要调节功效,其导向影响要素流动的经济现象,表现出极其强大的释放力与生命力。第三产业商品劳务税制设计,要有利于促使第三产业经济集聚与扩散的形成与变化,发挥其内生机理的市场放大效应,诠释税制设计政策选择行为。第三产业商品劳务税制设计要对产业结构调整具有重要功能,运用税收杠杆推动第三产业经济发展,既要遵循税收规律和实践检验,又要吸纳各国政府对税制设计的普遍做法。商品劳务税制运行,对推进现代服务业经济发展,必将产生较好地集聚与外溢效应。国际税收竞争日益激烈,国家税制相互比较与借鉴,已成为各国加快经济发展的税收政策选择,导致税制设计互动与趋同。构建一个相对完整的第三产业商品劳务税收理论框架,是要总结、吸收和消化税收前沿理论,分析最新研究成果,在此基础上,重构第三产业商品劳务税制设计模式。在微观基础构建上,将第三产业定位于一个有界集合之中,以商品劳务税制运行适应性为出发点,寻求促进第三产业经济发展的税收体系,税制设计的政策选择,要充分考量经济发展的差异性对一般均衡性经济布局的影响,要体现对第三产业经济发展局域拉动效应的理论内涵。第三产业商品劳务税制设计对第三产业经济增长的拉动,要考量其市场实际放大效应,从而判别税制运行对税负负担的影响。第三产业商品劳务税制设计的外溢效应理论刻画,重点刻画税收政策外溢的距离衰减效应,以及对第三产业经济拉动效应和经济增长的影响。第三产业商品劳务税制设计选择策略的互动效应,是基于国际税收竞争而需要趋同化,其政策选择要对税收与经济的协调关系进行横向诊断,以此识别与检测税制设计的现实性与可行性。
我国在经济总体上保持较快发展,由于受欧盟国家主权债务危机,以及美国主权信用评级下调等因素影响,导致经济运行带有一定的复杂性和不确定性。产业结构调整是宏观经济调控政策的主攻方向,是一项长期性和根本性的系统工程,要把产业结构调整作为破解经济增速趋缓与物价上涨的主要经济政策,将短期调控与长期发展的相关政策有机结合,稳步推进产业结构优化升级。我国实施积极的财政政策与稳健的货币政策,经济增长由政策激励与自主增长双向齐驱并进,按照宏观调控预期目标持续发展。宏观经济调控重点在于抑制经济增长的波动,促进经济发展重点在于加快产业结构的调整,产业结构调整重点在于提高经济增长的效益和质量,所采取调控宏观经济重点措施在于对经济运行的反周期性。世界经济复苏需要发达国家对国内产业结构调整与世界经济秩序重构,我国也要在产业结构调整上大有突破,只有解决好不协调、不平衡和不持续的经济发展瓶颈,才能促使经济增长平稳较快发展,把产业结构调整作为宏观经济调控的重要举措,从而形成经济运行的长效机制。第三产业商品劳务税制设计要有利于调结构和保增长,以实现短期宏观经济发展目标与中长期经济发展目标。加快新兴服务业发展,提高第三产业核心竞争力,是推动产业转型升级,以及占领国际服务贸易竞争制高点的重要方面。第三产业商品劳务税制设计要符合产业现行发展阶段与发展规律的客观要求,更加注重税收政策的针对性与有效性,更好地促进产业结构调整与转变经济增长方式。第三产业是国民经济的重要组成部分,在带动就业、降低资源消耗、拉动经济增长等方面具有明显优势,把现代服务业作为重要发展战略,大力提高服务业占GDP比重和水平。第三产业商品劳务税制设计要有助于提高经济增长和市场竞争能力,使产业税负水平与产业经济增长保持正向关系,合理税负水平可促进产业经济发展,助推税收持续增长,增加就业容量。要建立支持第三产业发展的商品劳务税收政策体系,继续完善劳动密集型和区域性服务业税收优惠政策,在优化第三产业内部结构上,应当重点明确,层次清楚,从而推进现代服务业、高端服务业和新兴服务业的快速发展。第三产业商品劳务税收优惠政策设计,要注重扶持外向型服务业发展,对承接国际服务贸易企业给予税收优惠,可吸收更多劳动力就业。基于区域经济发展战略,应构建与区域经济体制相配套的商品劳务税收优惠政策,以降低中西部区域税收负担,吸引资本和生产要素流入,其目的在于增加区域税收收入,改善区域需求结构,优化区域产业布局,推进区域三次产业经济协调发展。
税收是公共产品价格,其主要含义是指纳税人消费政府提供的公共产品而支付的价格,具体而言,就是如消费私人产品需要付费,私人产品的消费是通过市场机制形成的,支付的是商品价格；公共产品的消费不是通过市场行为,而是通过纳税形式缴纳税收价格。所谓价格是市场活动的最基本表现手段,税收价格不是对经济活动的简单模拟,而是具体价值的矢量,税收既是根基于经济活动,也是应遵循市场等价交换的原则,受到经济发展状况的制约。第三产业商品劳务税制设计应当充分符合民意,在经济活动中,市场价格与税收价格具有同样道理,应为广大纳税人提供适应性税负选择空间。税收价格与市场价格又是不同的,它表现在作出的决定方式上有所区别,税收价格是通过税收立法而决定的,税收活动不仅是纳税人依法的纳税行为,也是政府依法的课税行为。通过增税政策抑制总需求,从而实现价格稳定,是凯恩斯反通胀税收政策的主张,税收是通过降低私人的可支配收入而影响总需求的,增加税收直接减少私人的可支配收入,就可降低消费支出,从而减轻通胀压力。税收对社会总需求的调节,是通过内在稳定器和相机抉择机理而进行的。内在稳定器是一种自动反应的税收调节机制,当经济增长较高时,国民收入将相应增长,税收增幅就应高于国民收入增幅,这样既可抑制社会总需求,又可防止通货膨胀。相机抉择是政府根据经济运行状况,相应地采取税收政策措施,以避免经济波动,保持经济持续稳定增长。通过增加税收抑制通胀是具有一定的局限性,虽然调控社会总需求,但对资本和劳动投入产生负面不利影响。减税可增加供给,使供给增速高于需求的增速,以达到抑制通胀的比较理想效果。供给学派认为,税率的降低可增加私人的储蓄,储蓄的增加必然带动投资的增加,这就使单位投入能够产出更多的物品和劳务。减税可刺激投资,提升有效供给水平,并成为抑制通胀的重要途径,减税不是全面减税,而是与产业政策导向相一致,只有充分发挥减税刺激商品劳务供给的作用,才能有效抑制通胀。通过实施结构性减税政策,引导纳税人的经济行为,激发经济增长的内生动力,以提高税制要素配置的整体运行效率。加强第三产业经济政策与商品劳务税收政策的协调配合,促进现代农业与服务业、制造业与服务业融合发展,深化第三产业改革,构建充满活力和优势互补的现代服务业发展格局。营业税改征增值税,已动摇地方税收根基,必须对分税制进行重构,为兼顾中央与地方政府的利益关系,仍将增值税作为共享税,按照原有税收分配规模,相应调整增值税收入在中央与地方政府之间的分享比例,适当扩大地方税收分配所占份额。伴随营业税改征增值税扩围不断推进,要对适应性行业推行增值税,对不适应性行业要构建新的税种,最终将营业税被增值税和其他税种所代替。本文深入研究第三产业商品劳务税制设计的政策选择,是以营业税改征增值税为时代背景,通过优化税制设计,加速第三产业经济发展为本文研究的方向。
The industrial structure consists of three strata of industry, of which, the primary industry mainly takes agriculture as representative, the secondary industry mainly takes industry as representative, and the tertiary industry takes commerce and service industry as representative. The primary industry develops towards the secondary industry, and the secondary industry inevitably transforms into the tertiary industry when it develops into a certain stage. To energetically develop the tertiary industry has become one trend in the economic development of various countries in the world nowadays. Though China has witnessed its tertiary industry make considerable progress and the tertiary industry's ratio in national economy continuously go up, such problems as insufficient total, relatively low proportion, unharmonious structure, etc. still exist and the goods and service tax system in force doesn't adapt to the general requirements arising out of the development of the tertiary industry. To design the goods and service tax system for the tertiary industry aims to promote the rapid development of the tertiary industry. Goods and services tax mainly consists of business tax, value added tax, consumption tax, customs duty and other domestic goods taxes, in which business tax and value added tax take a dominant position, and the change of levy from business tax to value added tax creates an important change to the foundation of goods and service tax system. Among other domestic goods taxes, though there are some overlaying and repetitive levies, which have certain influence on the development of the tertiary industry, they are not deemed as the study targets. The meaning of the economic structure of the tertiary industry is relative to domestic economy. Except international trade, domestic goods and service tax only includes two categories, namely value added tax and consumption tax, both of which are considered as key targets of the study. The goods and service tax system design behavior of the tertiary industry should mainly reveal the internal link and interaction mechanism between adjustment to economic structure and the economic development of the tertiary industry. The formation and development of the interrelation of goods and service tax with the tertiary industry economy has an important influence on the tertiary industry design of goods and service tax system. The operation of goods and service tax system promotes the interregional flow of goods and service elements by influencing and changing micro-body behaviors and thereby drives the economic development of the tertiary industry. Through selection of the tertiary industry goods and service tax system value orientation, a coordinated development between industrial structure optimization and tax growth is achieved. Through the flowing of goods and service tax system elements, resources configuration is regulated, and the trend of non-coordinated development between increasingly expanded industries is turned around, to have short-term economic development regulation and long-term economic growth combined organically. The goods and service taxation should take economic development promotion as the tool, which has an important effect of adjustment to the assembling and diffusing of industrial structure, and the guide of which influences the economic phenomena existing in element flow, showing an extremely strong power of release and life. The design of the tertiary industry goods and service tax system should be in favor of promoting the formation and change of economic assembling and diffusing of the tertiary industry, give play to the market enlargement effect of its endogenous mechanism and interpret tax system design policy selection behavior. The design of the tertiary industry goods and service tax system should have an important function to the adjustment of industrial structure, boost the economic development of the tertiary industry by applying tax lever, and both follow tax rules and practice testing and adopt general practices of governments in different countries on tax system design. The operation of goods and service tax system is bound to create a good assembling and overflowing effect on promoting the economic development of modern service industry. The fact that international tax competition is becoming increasingly fierce and countries compare and learn their tax systems with each other has become a choice of tax policy for countries to quicken their economic development, leading to tax system design interacting and tending to be the same. To construct a relatively integral theoretical framework on goods and services tax for the tertiary industry is to summarize, absorb and assimilate frontier theories on tax, analyze the latest research results, and on basis of which, reconstruct the tertiary industry goods and service tax system design mode. In micro foundation construction, we shall have the tertiary industry be positioned in a bounded set, take goods and service tax operation adaptability as the starting point and seek a tax system to promote the economic development of the tertiary industry. In tax system design policy selection, it is imperative to consider sufficiently the influence of economic development difference on general equilibrium economic layout and it is imperative to embody the theoretical connotations of the effect of local pulling of the economic development of the tertiary industry. For the pulling of the economic growth of the tertiary industry by the design of the tertiary industry goods and service tax system, the actual market enlargement effect should be considered to judge the influence of tax system operations on tax burdens. The theoretical depicting of the tertiary industry goods and service tax design's overflowing effect focuses on depicting tax policy overflowing distance attenuation effect and the influence on the effect of pulling the economy of the tertiary industry and economic growth. The interaction effect of the tertiary industry goods and service tax system design selection strategy needs convergence based on international tax competition and the policy selection is to diagnose the coordinated relation between tax and economy transversely, thereby identifying and testing the actuality and feasibility of tax system design.
The overall economy in our country maintains a fast development trend. Due to the influence of such factors as sovereign debt crisis in some EU countries and the lowering of the sovereign credit rating of USA, etc., our economic operation has certain complexity and uncertainty. The adjustment to industrial structure is the main attack direction of our macro economic regulation policy and a long-term and fundamental systematic project. It is imperative to take adjustment to industrial structure as a main economic policy to solve the issues of economic growth slowdown and commodity price rising, combine short-term regulation and relevant policies on long-term development organically and promote industrial structure optimization and upgrading steadily. Our country implements active financial policies and steady monetary policies, with economic growth taking placing under both directions of policy stimulation and independent growth and developing continuously to the expected macro regulation target. The focus of macro economic regulation is to suppress economic growth fluctuation, the focus of economic development promotion is to quicken adjustment to industrial structure and the focus of adjustment to industrial structure is to improve the benefits and quality of economic growth. The focal measures taken for macro economic regulation are against economic operation periodicity. The world economic recovery requires the developed countries to adjust their domestic industrial structures and reconstruct the world economic order. Our country has also to make a great breakthrough in industrial structure adjustment. Only by well solving non-coordinated, non-balanced and non-continuous economic development bottlenecks, can economic growth be promoted to develop steadily and fast, and can industrial structure adjustment be taken as an important measure for macro economic regulation, resulting in formation of a lasting effect mechanism for economic operation. The design of the tertiary industry goods and service tax system should be in favor of structure adjustment and growth guarantee, so that short-term macro economic development target and medium and long term economic development targets can be fulfilled. To speed up the development of emerging service industry and improve the core competitive power of the tertiary industry is an important aspect to promote industrial transformation and upgrading and occupy the commanding height of international service and trading competition. The tertiary industry goods and service tax system design should meet the objective requirements of prevailing industrial development stage and rule, pay more attention to the pertinence and effectiveness of tax policies and promote adjustment to industrial structure and the change of economic growth mode better. The tertiary industry is an important part of national economy, which has a conspicuous advantage in such aspects as driving employment, reducing resource consumption and pulling economic growth, etc. The modern service industry should be taken as an important development strategy to increase the proportion and level of service industry in GDP substantially. The design of the tertiary industry goods and service tax system should be helpful to improve economic growth and market competition capability, making industrial tax burden level maintain a positive relationship with industrial economic growth. A rational tax burden level can promote industrial economic development, help continuous tax growth and increase employment capacity. It is imperative to establish a goods and service tax policy system supporting the development of the tertiary industry, and continue to perfect the preferential tax policies for labor intensive and regional service industry. In optimizing the internal structure of the tertiary industry, it is imperative to have well-defined focuses and a clear hierarchy, so that modern service industry, high-end service industry and emerging service industry are promoted to develop fast. The design of preferential goods and services tax policies for the tertiary industry should also pay attention to foster the development of foreign-oriented service industry, with tax incentives to be offered to those enterprises undertaking international service trade to absorb more labor employment. Preferential goods and service tax policies complementing with regional economic system should be constructed based on regional economic development strategies to reduce the tax burdens in middle and western regions, and attract capital and production elements to flow in to aim at increasing regional tax income, improve regional demand structure, optimize regional industrial layout and promote regional economy of tertiary industry to develop in a coordinated manner.
Tax is public goods price, which mainly means the price paid by taxpayers for consuming the public goods provided by the government. Specifically speaking, it is a payment that has to be made for consuming private goods and the consumption of which is formed through market mechanism and what is paid is the commodity price; for consumption of public goods, tax price is paid not through market behavior but through tax payment form. The so-called price is the most fundamental means to represent market activities. Tax price is not a simple simulation of economic activities but a vector of specific value. Tax is rooted on economic activities, which follows the market principle of exchange of equal values and is confined by economic development situation. The design of the tertiary industry goods and service tax system should meet the popular will sufficiently. In economic activities, market price is equal to tax price in principle, which should provide an adaptive tax burden selection space for vast taxpayers. Tax price is different from market price and such difference is represented in determination manner. Tax price is determined through tax legislation and tax activities are not only the taxpaying behavior of taxpayers by law, but also the taxing behavior of government by law. To suppress the general demand through tax increase policy and thus realize price stability is the view of Keynes on anti-inflation tax policy. Taxation influences general demand by reducing personal disposable income. Tax increase can reduce personal disposable income directly and thus consumption spending to alleviate inflation pressure. The adjustment of taxation to general social demand is made through intrinsic stabilizer and discretionary choice mechanism. The intrinsic stabilizer is a tax adjustment mechanism reacting automatically. When economic growth is high, national income will grow correspondingly and the magnitude of tax increase should be higher than that of national income. This can not only suppress general social demand, but also prevent inflation. The discretionary choice is that a government implements corresponding tax policies and measures according to the situation of economic operation to avoid economic fluctuation and maintain continuous and stable economic growth. To suppress inflation through tax increase has certain limitations. Though it can regulate general social demand, it has an adverse influence on capital and labor investment. Tax cut can increase supply and makes supply grow at a rate higher than demand, achieving an ideal effect of inflation suppression. The supply school believes that tax rate reduction can increase personal savings and the increase of which is bound to drive investment to increase, as a result, unit investment can yield more products and labor services. Tax cut can stimulate investment and raise effective supply level, becoming an important way to suppress inflation. Tax cut is not a general tax cut, but is consistent with industrial policy guide. Only by giving sufficient play to the role of tax cut to stimulate the supply of goods and labor services, can inflation be suppressed effectively. By implementing a structural tax cut policy, the economic behavior of taxpayers is guided and the endogenous power of economic growth is inspired to improve the general operation efficiency of tax system element configuration. It is imperative to strengthen the coordination between economic policies and goods and services tax policies for the tertiary industry, promote the fused development of modern agriculture and service industry, manufacture industry and service industry, deepen the reform of the tertiary industry and construct a development pattern of modern service industry full of vigor and having complementary advantages. The change of levy from business tax to value added tax has shaken local tax foundation. It is imperative to reconstruct the system of tax distribution. To consider also the interest relationship between the central and local governments, value added tax is still taken as a shared tax to adjust the proportion of VAT tax income shared between the central and local governments correspondingly according to the original tax distribution scale and expand the quota of local tax distribution appropriately. As the change of levy from business tax to value added tax is carried forward constantly in range, value added tax should be promoted for adaptive industries with new tax types to be constructed for non-adaptive industries to have business tax be eventually replaced by value added tax and other tax types. The paper makes an in-depth study on the tertiary industry goods and service tax system design policy selection, taking speeding up the economic development of the tertiary industry through tax system design optimization in the historical background of the change of levy from business tax to value added tax as the orientation of study.
引文
① 数字来源关于完善我国银行业税收制度的思考,中国人民银行长沙中心支行金融研究处课题组,2008,10
③ 数据来源中国税收发展面临的四大转变,财经经贸,胡怡建,2011,11
⑩ 资料来源谭郁森,朱为群.增值税改革的税率选择.税务研究.2013,1.
11 资料来源谭郁森,朱为群.增值税改革的税率选择.税务研究.2013,1
13 董其文.全面推进现代消费税制的改革[J].税务研究.2011.11.
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