基于投入产出模型的增值税可持续发展综合指标——以辽宁省为例

摘要

使用2007年投入产出模型,对辽宁省分行业国内增值税纳税能力进行估算,并根据辽宁省各行业纳税能力和完全消耗系数,建立国内增值税可持续发展综合指标,得出了石油加工业等八个行业其增值税可持续发展能力较强,是应该重点支持发展的首选行业,而石油和天然气开采业等五个行业是辽宁省增值税税源质量较差的行业等结论。%This paper provides an empirical research on VAT capacity and tax gap based on Input-Output Model in Liaoning Province,2007.It does research on industrial tax resource in the province and construct industrial sustainable development indicator by combining complete consumption coefficient in the analysis.Reaches the conclusions that industries like petroleum processing are VAT sustainable developed,but industries like oil and gas exploitation are VAT unsustainable.