“营改增”减税效果研究

On the Effects of Tax Reduction in Business Tax Reform for Added-Value Tax

减轻企业税负是"营改增"的一个重要政策目标。本文利用L省交通运输业和现代服务业346户企业2012年和2014年的全国税收调查数据,研究了"营改增"对行业流转税税负的影响。研究发现"营改增"政策降低了L省交通运输业和现代服务业的行业流转税税负,实现了减轻企业税负的政策目标,并且现代服务业的减税效果明显强于交通运输业。本文将企业所得税因素纳入流转税税负范畴,更全面、更准确的分析了"营改增"对企业实际流转税税负的影响。研究结果表明企业所得税具有税负稳定器作用,能够减缓企业流转税税负的变动幅度。企业所得税因素对现代服务业流转税税负变动的影响比较明显。

Tax reduction of industries is the major goal of business tax reform for added-value tax （AVT）. Based on the nationwide tax research data about 346 enterprises in modem service industry and transportation industry of L province from 2012 to 2014, this study analyzes the effects of business tax reform for AVT on the tax burden of industry turnover tax. The results show that the reform for AVT reduces the tax bearing of industry turnover tax of transportation industry and mordent service industry in L province, and reaches the goal of relieving tax burden for enterprises. Besides, tax reduction in modem service industry tends to be more obvious than that in transportation industry.