金融业“营改增”对制造业企业影响估算

An Estimation of the Effects of Replacing Business Tax with VAT for Financial Industry on Manufacturing Enterprises

本文使用工业企业数据库,测算了如果金融业实行"营改增"可能给制造业企业带来减税效应,分析了该影响在不同地区、出口选择、行业要素密集度、行业、所有制类型的企业群组中的差异。研究发现,西部地区、出口企业、资本密集型行业、国有企业可能从未来金融业"营改增"的改革中受益更多。

This paper uses the Chinese Industrial Enterprises Database to estimate the effects of replacing business tax with VAT for financial industry on the tax burden of manufacturing enterprises. By analyzing what the tax-reducing effects differ across manufacturing firms in different districts, exporting status, factor intensities, industries, and ownership structures, the paper discovers that the manufacturing firms located in the western region, the exporters, the capital-intensive industries and the state-owned enterprises may benefit more from the tax reform.