营改增对企业纳税遵从的影响

发布时间：2018-02-22 12:32

本文关键词： 营改增纳税遵从企业避税　出处：《税务研究》2017年07期 　论文类型：期刊论文

【摘要】：本文以中国上市公司为研究对象,利用营改增在不同地区、不同行业逐步展开的自然实验,采用倍差法考察了这一税制改革对企业纳税遵从的影响。研究发现,营改增显著提高了企业的纳税遵从程度,并且在试点越早的地区和行业内,企业纳税遵从提高得更加显著。这就解释了营改增之后我国税收收入能够不减反增的微观原因,同时也说明从税制根源上解决服务业的重复征税问题,有利于降低企业交易成本,提升企业纳税遵从。
[Abstract]:This paper takes listed companies in China as the research object, makes use of the natural experiment which is carried out step by step in different regions and different industries, and investigates the influence of the tax reform on the tax compliance of enterprises by using the method of double difference. The tax compliance of enterprises has been significantly increased by the increase of camp reform, and the earlier the pilot areas and industries, the higher the tax compliance of enterprises. This explains the micro reason why tax revenue in China can increase rather than decrease after the increase of camp reform. At the same time, it also shows that solving the problem of double taxation in the service industry from the root of the tax system is helpful to reduce the transaction cost of the enterprise and promote the tax compliance of the enterprise.
【作者单位】：华中科技大学管理学院;
【基金】：国家自然科学基金面上项目“开放性背景下房产税改革对居民行为的影响研究”(项目编号:71673094)的研究成果
【分类号】：F275.4;F812.42

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