| “营改增”、税赋降低与企业生产率提升 |
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| 引用本文： | 杨扬,李子越.“营改增”、税赋降低与企业生产率提升[J].长安大学学报(社会科学版),2020,0(5):29-43. |
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| 作者姓名： | 杨扬 李子越 |
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| 作者单位： | 中山大学 国际金融学院，广东 珠海519082 |
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| 摘 要： | 为探究“营改增”政策对企业全要素生产率的影响及其机制，采用中国2000～2017年的上市企业数据建立理论模型，使用双重差分法实证检验“营改增”政策如何通过减税效应、研发效应和分工效应影响企业全要素生产率；依据资本密集度、企业规模与产业关联度差异对企业进行分样本回归，考察“营改增”改革对异质性企业生产率的差异化影响。研究认为，“营改增”改革减轻了中国企业税收负担，同时通过促进企业研发与产业链专业化分工的途径提高了中国企业的全要素生产率；“营改增”带来的研发创新效应体现出对大企业研发促进更大的熊彼特效应，带来的专业化分工效应对全要素生产率的提升依赖于产业链的完整度；税制改革增强了高产业关联度行业中的企业专业化分工水平对全要素生产率的影响，对低产业关联度行业的专业化分工提高全要素生产率的影响有着消极作用。
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| 关 键 词： | “营改增” 全要素生产率 双重差分 企业研发 专业化分工 |
"Business tax replaced with VAT", industry tax reduction and corporate total factor productivity improvement |
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| YANG Yang,Li Ziyue."Business tax replaced with VAT", industry tax reduction and corporate total factor productivity improvement[J].Journal of Chang'an University(Social Sciences Edition),2020,0(5):29-43. |
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| Authors: | YANG Yang Li Ziyue |
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| Affiliation: | International School of Business & Finance，Sun Yat sen University，Zhuhai 519082，Guangdong，China |
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| Abstract: | In order to explore the impact and the mechanism of the "business tax replaced with VAT" policy on total factor productivity of enterprises, this paper sets up a theoretical model using the data of Chinese listed companies from 2000 to 2017, and applies the difference in difference method to empirically test how the "business tax replaced with VAT" policy affects the total factor productivity of enterprises through tax reduction effect, R&D effect and division of labor effect. Then, this paper examines the differential impact of the "business tax replaced with VAT" reform on the productivity of heterogeneous enterprises through regression of the sample enterprises of different capital intensity, corporate scale and industry correlation. According to the research, the "business tax replaced with VAT" reform has reduced the tax burden of Chinese enterprises, meanwhile improving the total factor productivity of Chinese enterprises by increasing corporate R&D investment and enhancing specialization in the industrial chain; the R&D innovation effect reflects the greater Schumpeter effect on the R&D of large scale enterprises, while the promoting role of specialized division of labor effect brought by the "business tax replaced with VAT" in the improvement of total factor productivity depends on the integrity of the industrial chain; the tax reform has enhanced the impact of the level of specialized division of labor of enterprises in industries with high industrial correlation degree on the total factor productivity, and plays a negative role in the improvement impact of the level of specialized division of labor of enterprises in industries with low industrial correlation degree on the total factor productivity. |
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| Keywords: | "business tax replaced with VAT" total factor productivity difference in difference corporate R&D specialized division of labor |
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