“营改增”对生产性服务业税负及盈利能力影响的实证研究——来自A股上市公司的经验数据

The Empirical Analysis on the Policy of Transformation From Business Tax to Value Added——Tax on the Tax Burden and Profitability of the Producer Services Industry

从理论上分析"营改增"对生产性服务业的影响,以A股上市的生产性服务业企业为研究样本,建立面板数据模型,实证"营改增"对生产性服务业税收负担与盈利能力影响程度。实证结论表明"营改增"对生产性服务业减税效应显著,而对其盈利能力的影响呈负相关关系。最后,根据研究结论提出政策含义。

In this paper we firstly analyzes the impact of the policy of transformation from business tax to value-added tax on the producer service industry in theory,and then uses the A-share listed production service enterprises as the research sample to establish a panel data model to embody the influence of this policy on the taxation and profitability of producer service industry.The empirical conclusions show that the policy has a significant effect on the tax reduction of the producer service industry,while the impact on its profitability is negatively correlated.Finally,based on the research conclusions,some suggestions are put forward.