服务化水平、实际税负与营改增政策的财富效应--基于微观层面的经验证据

发布时间：2019-07-22 18:14

【摘要】：文章从微观视角出发,构建双重差分模型,检验营改增政策对试点企业实际税负和绩效水平形成的经济后果,以及试点企业的服务化水平对上述关系的影响。研究发现,第一,营改增政策有助于降低试点企业整体实际税负;第二,营改增政策实施后,试点企业的实际税负降低使得企业绩效水平提升,实现国家与企业之间的财富转移效应;第三,试点企业服务化水平越高,营改增政策降低企业实际税负,进而促进企业绩效提升的效果更加明显,即营改增政策实现的财富效应更强。进一步检验发现,营改增政策有助于促使试点企业改善经营效率,提高自身财富创造能力,增强营改增政策的财富创造效应。
[Abstract]:From the micro point of view, this paper constructs a double difference model to test the economic consequences of the policy on the actual tax burden and performance level of the pilot enterprises, as well as the influence of the service level of the pilot enterprises on the above relationship. It is found that: first, the policy of increasing business reform helps to reduce the actual tax burden of the pilot enterprises as a whole; second, after the implementation of the policy of increasing the reform, the actual tax burden of the pilot enterprises improves the performance level of the enterprises and realizes the wealth transfer effect between the state and the enterprises. Thirdly, the higher the service level of the pilot enterprise, the lower the actual tax burden of the enterprise, and then the more obvious the effect of promoting the performance of the enterprise, that is to say, the wealth effect of the policy of reform and increase is stronger. It is found that the policy of increasing business reform will help the pilot enterprises to improve their operational efficiency, improve their own wealth creation ability, and enhance the wealth creation effect of the policy of increasing business reform.
【作者单位】：武汉理工大学管理学院会计系;武汉大学经济与管理学院会计系;
【基金】：国家自然科学基金“银行债务契约、财务报告质量与企业投资效率”(项目号:71072103) 中央高校基本科研业务费专项资金“环境不确定性、成本粘性与企业盈余质量研究”(项目批准号:2016VI005)的资助
【分类号】：F812.42

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