“营改增”的减税效应和分工效应：基于产业互联的视角
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| Title | The Effects of "Business Tax Replaced with VAT Reform" on Firms' Tax:Cut and Industrial Division
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| 作者 | 范子英 彭飞 |
| Author | Fan Ziying and Peng Fei |
| 作者单位 | 上海财经大学；华中科技大学 |
| Organization | Shanghai University of Finance and Economics; Huazhong University of Science and Technology |
| 作者Email | ivannj@163.com |
| 中文关键词 | “营改增” 产业互联 减税 分工 |
| Key Words | Business Tax Replaced with VAT Reform; Industrial Linkage; Tax Cut; Industrial Division |
| 内容提要 | “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，将其与上市公司的企业微观数据进行匹配，采用三重差分法（DDD）评估了“营改增”对减税和分工的影响。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。(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、政策边界的划分和政策实施流程等。 |
| Abstract | The "Business Tax Replaced with VAT Reform" is the most important reform since 1994, which can reduce the corporate tax burden and deepen the industrial division which two requirement: strong Input-output connections with upward industries and VAT system. Using China input-output table data of 135 industries, this article calculates the industrial linkage between services and upward industries, match the industrial linkage with the micro-level data of Chinese listed firms, and then estimate the impacts of Chinese business tax replaced with VAT reform on firms’ tax cut and industrial division by difference-in-difference-in-difference identification. The result reveals that the reform effect depends delicately on the industrial linkage and VAT rates of upper industries, and only companies of a certain industrial linkage have tax cut and division effect. We also find that the VAT reform can promote the cross-regional division cooperation effectively because of service sector firms can deduct the tax from intermediate inputs. Our research has direct implications for perfecting tax reform, such as setting the tax rates, definition of policy boundaries, and policy implementation procedures, etc. |
| 文章编号 | WP1167 |
| 登载时间 | 2017-03-17 |
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