“营改增”的减税效应和分工效应:基于产业互联的视角

发布时间：2018-03-15 03:28

本文选题：“营改增”　切入点：产业互联　出处：《经济研究》2017年02期 　论文类型：期刊论文

【摘要】："营改增"是我国税制改革史上的重要举措,能够减轻企业税收负担和深化产业间的专业化分工,但是其作用取决于两个前提条件:一是上下游企业要有足够强的关联,二是上游企业必须是增值税纳税企业。本文基于中国135个行业的投入产出表测算了服务业和上游行业之间的产业互联程度,将其与上市公司微观数据进行匹配,采用三重差分法(DDD)评估了"营改增"对企业减税和分工的影响。研究发现:(1)"营改增"的减税效应严重依赖于产业互联和上游行业的增值税税率,"营改增"企业的平均税负没有出现显著下降,但在具备产业互联的企业中产生了明显的减税效应和分工效应。(2)"营改增"之后,服务业企业可以将中间投入在纳税时扣除,因此有效地推动了跨地区的分工与协作。(3)"营改增"还促进了企业设备类固定资产投资,进而提升了企业的技术水平。本文的研究结论为完善"营改增"制度有直接的启示作用,包括税率的设定等。
[Abstract]:"Business reform and increase" is an important measure in the history of tax system reform in our country, which can lighten the tax burden of enterprises and deepen the specialized division of labor among industries, but its function depends on two preconditions: first, the upstream and downstream enterprises should have strong enough connections. Second, upstream enterprises must be value-added tax payers. Based on the input-output tables of 135 industries in China, this paper calculates the degree of industrial interconnection between the service and upstream industries, and matches them with the microcosmic data of listed companies. The effect of "business reform and increase" on enterprise tax reduction and division of labor is evaluated by using the triple difference method DDD. It is found that the tax reduction effect of "business reform and increase" depends heavily on the industrial interconnection and the value-added tax rate of upstream industry. The average tax burden has not decreased significantly. However, after a significant tax reduction and division of labor effects have been created among enterprises with industrial interconnection, service enterprises can deduct the intermediate input when paying taxes. Therefore, it effectively promotes the division of labor and cooperation between different regions.) "Operation change and increase" also promotes the investment of enterprise equipment fixed assets, and then promotes the technical level of enterprises. The conclusion of this paper has a direct enlightening effect for perfecting the system of "management reform and increase". Including the setting of tax rates, etc.
【作者单位】：上海财经大学公共经济与管理学院;合肥工业大学经济学院;华中科技大学经济学院;
【基金】：国家自然科学基金资助项目(71573165、7161101095) 上海财经大学创新团队支持计划上海市教育发展基金会“曙光计划” 北京大学—林肯研究中心2016—2017年度学位论文奖学金项目的资助
【分类号】：F812.42

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