“营改增”对信息技术服务业绩效的影响研究——基于沪深A股上市公司的实证研究  

The Influence of the “VAT Replacing Business Tax Reform” on the Information Technology Service Industry's Performance——An empirical study based on the listed company

作　　者：徐敏丽[1] 王亚丽[1] 

机构地区：[1]江南大学商学院江南发展研究院,江苏无锡214122

出　　处：《产业经济评论》2016年第5期44-55,共12页Review of Industrial Economics

基　　金：中央高校基本科研业务费专项资金资助(JUSRP31006);江苏省教育厅课题2010SJD790028;江南大学2009年文科预研课题的阶段成果

摘　　要：本文选取信息技术服务业A股上市公司2011年和2013年的数据,运用双重差分模型对"营改增"对信息技术服务业绩效的影响进行了全面的实证分析。实证研究结果表明,在衡量公司绩效的三个主要指标方面,营改增对试点地区公司盈利能力具有提升作用,但其影响并不显著;对营运能力和偿债能力具有较为显著的促进作用,且不同试点地区由于政策实施时间长短等原因导致政策效果存在差异。最后,为使更多企业享受税收政策红利,分别从政府和企业两个层面提出推进营改增有效实施的建议。In this paper, we select the section data of listed companies in the information technology service industry in 2011 and 2013, and then use the difference-in-difference model to comprehensively analyze the influence of the ＂VAT Replacing Business Tax Reform＂ on the performance of information technology service industry. Empirical study results show that in the three major indicators that measure company performance, the VAT reform has a promoting effect on the profitability, but not significantly, however, VAT reform has significantly improved the operating capacity and debt paying ability .What＇s more, different areas has a difference in the policy＇s effect due to the length of policy implementation and so on.At last, in order to enable more enterprises to enjoy tax policy＇s benefits and let the reform have an effective implementation,we put forward suggestions from two aspects of government and enterprises.

关 键 词：营改增 信息技术服务业 公司绩效 双重差分模型 

分 类 号：F49[经济管理—产业经济]