营改增对服务外包企业投资效应及税负转嫁的影响

On Impacts of Replacing Business Tax with VAT on the Investment Effect and Transfer of Tax Burden of Service Outsourcing Enterprises

本文以2010~2016年服务外包企业为研究对象,通过双重差分法分析营改增对服务外包企业投资效应的影响。研究发现:营改增后服务外包企业的投资意愿、创新能力有显著提升,而税负转嫁能力有所下降;企业规模对营改增后企业投资意愿、税负转嫁能力有正向调节作用,对创新能力起抑制作用。在此基础上本文提出了提高投资决策科学性、提升创新能力等相关对策建议,力求为服务外包企业把握营改增政策机遇、提升税负转嫁能力,增强其创新能力提供决策参考。

This paper takes the service outsourcing enterprises from 2010 to 2016 as the research object and analyzes the impact of replacing business tax with VAT on the investment effect and tax transfer of service outsourcing enterprises through differences-in-differences （DID） mode. The paper finds that after the reform, the investment willingness and innovation abilities of the service outsourcing enterprises have been significantly improved, and the tax-transfer abilities have declined. The scale of the enterprises has a positive adjustment effect on the investment willingness and tax-transfer abilities after the reform and inhibits the innovation abilities. On this basis, the paper puts forward some countermeasures and suggestions on how to improve the scientific decision-making of investment and enhance the abilities of innovation, so as to provide decision-making reference for the service outsourcing enterprises to take replacing business tax with VAT as the turning point and enhance the abilities of transfer of tax burden and innovation.