产业关联视角下增值税行业税负差异的成因研究

Research on the Causes of VAT Burden Difference from the Perspective of Industrial Interconnection

从产业互联视角分析增值税实际税负差异问题对于加快构建现代产业体系并推动形成新发展格局具有重要的现实意义。本文从产业互联视角解释制造业行业增值税实际税负的差异及成因,研究表明某一行业与其他行业的中间投入关联越紧密则其承担的增值税实际税负越低。生产网络特征对于制造业关联度与增值税实际税负的关系具有调节作用,对于处在生产网络中心的行业而言,稳定性强的后向关联减弱了行业关联度对其实际税负的影响效应,位于溢出板块的行业难以通过调整中间品关联度降低其税负。此外,关联度较高的制造业行业企业还可以通过实施避税行为、税负转嫁以及调整中间投入品种类等途径减轻其增值税实际税负。畅通制造业国内生产网络并优化制造业各子行业增值税税负承担机制,有助于推动我国制造业稳定增长并促进宏观经济健康发展。

The manufacturing industry is an important foundation for national development and plays a significant role in promoting economic growth.It is of great practical significance to solve the problem of unfair tax burden caused by the VAT burden difference within manufacturing industries in order to promote the high-quality development of the manufacturing industry and ensure steady economic growth.In this paper,we try to explain the actual VAT burden difference within manufacturing industries and its causes from the perspective of industrial interconnection.The main conclusions are as follows.The industrial linkage degree has a significant negative impact on the actual VAT burden of the manufacturing industry,that is,the more closely an industry is related to the intermediate inputs in other industries,the lower the actual VAT burden it bears.The production network characteristics have significant adjustment effects on the relationship between the industrial linkage degree and the actual VAT burden.The industries at the center of the production network can obtain a relatively stable input VAT deduction by optimizing the supply source of intermediate inputs,thereby weakening the impact of changes in industrial linkage degree on the actual VAT burden.Compared to the industries in the spillover block,those in the beneficial block can obtain more VAT deductions through the input-output network with wide linkages,thus further reducing the VAT burden.The intermediate mechanism test results show that industries in the downstream industrial chain lack supervision over VAT invoices from the final demand side,resulting in a motivation for these industries to reduce their tax burden through tax avoidance.In the process that the industrial linkage degree affects the actual VAT burden through the tax shifting ability,the demand side of intermediate goods is easy to transfer the tax burden to the supply side to effectively reduce the VAT burden.The elasticity of substitution for intermediate inputs is a crucial factor that impacts the categories of intermediate inputs utilized and the level of the tax burden borne by manufacturing enterprises.The manufacturing industries with higher linkages have greater elasticity of substitution for intermediate inputs required in the production process,which enables these industries to adjust the categories of intermediate inputs to reduce the actual tax burden.The main contributions of this paper are that we explain the actual VAT burden difference of the manufacturing industry from the perspective of input-output linkages between industries,and analyze the heterogeneity effects of the location characteristics of manufacturing industries in the production network on the actual VAT burden comprehensively.In addition,we examine the intermediate mechanism of the impact of the industrial linkage degree on the actual VAT burden to explain the causes for the actual VAT burden difference in the manufacturing industry more deeply.Our findings provide new ideas to solve the problem of distortion of the VAT burden among manufacturing enterprises,and also offer policy implications for accelerating the improvement of the modern VAT system.According to the research,on the one hand,the implementation of structural tax reduction policies should take into account the location characteristics of the manufacturing industries in the production network.Tax incentives should be appropriately given to the industries at the center of the production network,so as to give full play to their supporting role in the overall manufacturing industry.On the other hand,it is necessary to improve the integrity of the VAT deduction chain and focus on preventing tax distortions that may occur during tax collection and management.For example,it is imperative to establish a VAT supervision mechanism for both upstream and downstream industries in order to form an internal incentive for them to check and balance each other.In addition,we should pay attention to improving the information disclosure system regarding tax evasion and strengthening external constraints from the government and society.Therefore,the high-quality development of the manufacturing industry can be achieved by ensuring the fairness of the actual VAT burden.