“营改增”减税效应的实证分析——基于税收征管的视角

An Empirical Analysis of Tax Reduction Effect of “Replacing the BT with the VAT”——Based on the Perspective of Tax Enforcement

"营改增"税制改革已在我国全面推广,并对企业税负产生了重要的影响。利用2010—2015年中国上市公司数据,采用DID方法检验"营改增"的减税效果,并分析税收征管在其中的作用。研究结果表明:(1)"营改增"实施后,企业税负有所降低,且"营改增"行业企业税负的降低幅度大于非"营改增"行业企业的降低幅度,"营改增"从整体上降低了企业的税负;(2)税收征管强的地区"营改增"的减税效应要好于税收征管弱的地区,税收征管增强了"营改增"的减税效果,有助于企业"营改增"改革的贯彻实施。

The tax reform of ureplacing the BT with the VAT,J has been implemented in our country and has had a significant impact on corporate tax burden. Taking the Chinese listed companies from 2010 to 2015 as sample, this paper employs DID method to test the effect of “replacing the BT with the VAT”tax reform and further analyzes its relationship with tax enforcement. The results show that： （1） The companies which had implemented the tax reform reduced the tax burden greater than those companies which hadnt. “Replacing the BT with the VAT” reduces the tax burden of listed companies on the whole; （2） Tax enforcement enhances the effect of the “replacing the BT with the VAT” tax reform, the strengthening of tax enforcement will help enterprises to enhance the implementation of “replacing the BT with the VAT” tax reform.