“营改增”对建筑业进入壁垒影响的实证分析

Empirical Analysis of the Influence of Replacing Business Tax with VAT on the Entry Barrier of Construction Industry

以我国建筑业上市公司为研究对象,从市场集中度和行业成本水平两个角度,探讨“营改增”对进入壁垒的影响。对于“营改增”,除了关注事件发生带来的影响,还关注它在不同时期的影响程度。通过数据分析,得出以下结论:“营改增”提高了建筑业的进入壁垒;这种提升效应在建筑业正式纳入“营改增”范围前就已经存在;随“营改增”的推进,提升效应逐渐加强。

This article aims to research the influence of replacing business tax with VAT on the entry barrier,from the perspectives of market concentration rate and industrial cost level,with the listed companies of construction industry in our country as object of research. It concerns the influence of the occurrence of the tax reform,and its degree in different stages. It turns out that the tax reform raises the entry barrier of construction industry. And before the implementation of replacing business tax with VAT,the influence of the tax reform has already existed,and become larger gradually.