“营改增”、税收征管行为和企业流转税税负——来自中国上市公司的证据

Business Tax Replaced with Value-Added Tax Reform, Tax Administration and Corporate Turnover Tax Burden——Evidences from Chinese Listed Companies

"营改增"减税效果不仅取决于打通抵扣链条,避免重复征税,更取决于税务部门征管行为的差异所引起的试点企业税负变化。本文从税收征管行为差异出发,基于2009-2016年中国上市公司数据,运用双重差分方法估计了"营改增"对企业流转税税负的影响。研究发现:从整体上来看,"营改增"使得试点企业流转税税负下降并不明显。分批次看,首先进行试点的企业减税效果并不理想,2013年实行试点的企业减税效果明显。"营改增"政策的减税效果具有滞后性。对不同类型的"营改增"行业的异质性分析结果进一步验证了上述机制。因此,当前应进一步落实减税降费政策,切实降低企业税收负担,进一步完善税收征管体制。规范税务部门征管行为,同时地方政府要创造良好营商环境,积极培育税源。

The effect of Business Tax Replaced with Value-Added Tax Reform(BTRVAT) is not only dependent on completing the chain of deduction, avoiding double taxation, but also on the behavior of tax administration and the difference of tax authorities. Taking data of Chinese listed companies from 2009 to 2016, this paper applies DID to investigate the impact of the BTRVAT on corporate turnover tax burden. We found that the decline effect of turnover tax burden of the pilot companies is not obvious. For different batches of pilot companies, the effect of tax reduction for the first pilot companies is not obvious, but the effect for the pilot companies that implemented the reform in 2013 is obvious. The effect of tax reduction in the reform has a lag. The heterogeneity analysis results further verified the above mechanism. Therefore, we should effectively reduce the tax burden of companies, improve the tax collection and management system, and standardize the tax administration. And local governments should create a good business environment and actively cultivate tax sources.