增值税是否改善了中国的生产率?——基于SFA模型的检验  

Does Value- added Tax Improve the Productivity of China?——An Empirical Test Based on SFA Model

作　　者：龚旻[1] 程鹏[1] 

机构地区：[1]武汉大学经济与管理学院,武汉430072

出　　处：《云南财经大学学报》2015年第3期40-48,共9页Journal of Yunnan University of Finance and Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目"我国公共财政风险评估及其防范对策研究"(10JZD0023)

摘　　要：增值税作为中国最重要的税收制度,对资源配置效率有着重要影响。基于SFA模型实证检验了增值税比重变化对中国生产率各组成部分的影响。结果显示,在中国的税收结构中,增值税比重越高,越有利于生产效率的改善,但不利于技术效率和规模效率的提高。这说明增值税对生产率的影响较为复杂。因此,在中国增值税的制度设计中,应该重视其对生产率的影响,充分发挥增值税内控机制的作用。As an important taxation system, value - added tax （VAT） has significant influence on the efficiency of resource allocation. Based on SFA model, the paper empirically tests the influ- ence of VAT proportion change on China＇s productivity. Results show that in China＇s taxation struc- ture, higher VAT tends to improve production efficiency, but negatively influences technical effi- ciency and the scale efficiency, which suggests that the impact of VAT on the productivity of China is complex. Therefore, the impact of VAT on productivity should be emphasized when designing the VAT system, especially the inner control mechanism of VAT.

关 键 词：增值税比重 生产效率 技术效率 规模效率 

分 类 号：F810.2[经济管理—财政学]