“营改增”促进了我国工业绿色增长吗?

Does the Business Tax Replacing with Value-added Tax Promoting the Industry Green Growth in China?

"营改增"的最初目的在于促进服务业发展,但由于工业需要购入较多的生产性服务,因此工业同样受益于"营改增"的减税效应和分工效应。这有利于低碳、清洁、高效的先进生产技术扩散与企业生产效率提升,为工业绿色增长创造了条件。基于我国省级面板数据,运用倍差法检验"营改增"对我国工业绿色增长的促进作用,研究发现,"营改增"改革不仅促进了我国工业的低碳增长,还促进了清洁增长。"营改增"对工业低碳、清洁增长的促进作用与当地工业高端技术产业所占比例有关,比例越高则"营改增"的促进作用越强。

The original goal of"business tax replaced with VAT reform"was to promote the development of service industry.Because of purchasing much productive service,industry also benefits from the effects of tax cuts and industrial division of"business tax replaced with VAT reform".This leads to low carbon and clean production technology diffusion,creating precondition for industrial green growth.Using provincial panel data with DID,authors evaluated the role of"business tax replaced with VAT reform"in promoting industrial green growth.We found that"business tax replaced with VAT reform"not only promoted low carbon growth but clean growth.The promotion effect of"replacing business tax with VAT"on the lowcarbon and clean growth of industry is related to the proportion of high-end technology industries in local industry.The higher the proportion,the stronger the promotion effect of replacing business tax with VAT.