营改增对企业间贸易的影响:兼论试点的贸易转移效应

发布时间：2018-08-26 10:26

【摘要】：营改增的目的是通过促进企业间贸易来深化产业分工,从而推动服务业发展,本文利用福建省20521家制造业企业与7389家服务业企业的增值税开票数据,分别研究了该政策对企业间贸易的影响。利用倍差法估计的结果表明,营改增试点地区的试点企业与上、下游企业的贸易额在营改增之后均出现显著高于非试点地区的增长,而且这一增长主要通过贸促效应而非涨价效应或增开效应实现。同时,本文还考察了在营改增试点过程中出现的综合效应、净效应和贸易转移现象,发现福建省内企业间贸易的三类效应均为显著正值,但企业间贸易在存在转出效应的同时仍呈现显著增长;相反地,其他地区要么无显著效应,要么因贸易转入而呈现虚假的贸促效应。最后,本文利用福建省内贸易数据分析了产业差异,发现上述贸易转移效应的地区差异可能源自地区间产业差异。
[Abstract]:The purpose of business-to-business increase is to deepen the division of labor and promote the development of service industry by promoting inter-enterprise trade. This paper uses the VAT invoice data of 20521 manufacturing enterprises and 7389 service enterprises in Fujian Province to study the impact of the policy on inter-enterprise trade. The trade volume between the pilot enterprises and the upstream and downstream enterprises is significantly higher than that of the non-pilot areas after the business reform, and this growth is achieved mainly through the trade promotion effect rather than the price increase effect or the opening effect. It is found that the three kinds of effects of Intra-firm trade in Fujian Province are all significant positive, but the inter-firm trade shows significant growth while there is a transfer effect; on the contrary, other regions either have no significant effect or show false trade promotion effect because of trade transfer. It is found that regional differences in trade transfer effects can be attributed to regional industrial differences.
【作者单位】：厦门大学经济学院财政系;福建省国家税务局;
【基金】：国家自然科学基金面上项目(71573218) 教育部人文社会科学一般项目(13YJA790061)的资助
【分类号】：F812.42

【相似文献】