“营改增”与公司投资活动异质性——基于中国税改背景的实证研究

发布时间：2018-01-19 06:25

本文关键词： “营改增” 有效税率税负结构投资活动　出处：《社会科学家》2017年10期 　论文类型：期刊论文

【摘要】："营改增"的全面实施对我国税制改革具有里程碑意义。文章选取2012年实施"营改增"的105家上市公司,采用2011-2016年数据分别考察"营改增"前后企业有效税率与税负结构的变化,以及"营改增"是否有效促进企业投资活动,并研究行业间存在的异质性问题。实证结果表明,不同行业有效税率与税负结构的变化趋势不同;税负与企业投资活动现金流出呈正相关关系,且存在滞后性。结合统计数据与回归结果发现,"营改增"政策能够对管理层的投资活动形成影响,特别是交通运输业表现显著。
[Abstract]:The comprehensive implementation of "Business Reform and increase" is of great significance to the tax system reform of our country. In 2012, the article selects 105 listed companies that implemented "Business Reform and increase". The data of 2011-2016 are used to investigate the change of the structure of effective tax rate and tax burden before and after "business reform and increase", and whether "business reform and increase" can effectively promote enterprise investment activities. The empirical results show that the change trend of effective tax rate and tax burden structure of different industries is different; There is a positive correlation between tax burden and cash outflow of enterprise investment activities, and there is lag. Combined with statistical data and regression results, it is found that "management reform and increase" policy can have an impact on management's investment activities. In particular, the transportation industry showed remarkable performance.
【作者单位】：东北师范大学商学院;
【基金】：吉林省科技厅项目“吉林省支持科技创新的普惠性财税、金融政策实施情况评估研究”(20170418083FG)阶段性成果
【分类号】：F275.4;F812.42
【正文快照】： 一、引言自1948年增值税在法国成功实践后,增值税风靡了整个世界。国外研究者普遍认同应当把增值税的范围扩展至商品流通过程的每个细节中才能保证税收系统的合理高效。1994年我国在全国范围内实施增值税与营业税并行的税制体制。继2004年增值税转型改革后,国家为了完善流转税

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