“营改增”是否降低了所得税税负——来自中国上市公司的证据  

Whether Replacing the BT with a VAT Reduces Income Tax Burden:Evidence from Chinese Listed Companies

作　　者：曹越[1] 易冰心 胡新玉[1] 张卓然[2] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082 [2]中国人民大学商学院,北京100872

出　　处：《审计与经济研究》2017年第1期90-103,共14页Journal of Audit & Economics

基　　金：财政部全国会计科研课题重点项目(2015KJA017);财政部全国会计领军人才(后备)人才资助项目(K89Q3N01A);湖南省社会科学基金一般项目(15YBA079);国家社会科学基金(16BGL050)

摘　　要：以2010—2014年中国上市公司的数据为样本,运用PSM和DID方法分别考察了北京、上海等8省市及全国性"营改增"对公司所得税税负的影响。研究发现:与非试点公司相比,"营改增"使得试点公司的所得税税负在上海、8省市试点地区均略有上升,而在全国性试点地区略有下降;与非试点地区试点行业相比,"营改增"使得交通运输业和现代服务业试点公司所得税税负在上海略有上升,而在其他试点省市中略有下降;整体而言,"营改增"对试点公司所得税税负无显著影响。对区分产权性质、是否处于优惠区和关系型交易影响的进一步检验发现:"营改增"对试点公司所得税税负仍无显著影响;但考虑金字塔层级后,"营改增"使得试点国有企业和地方国企的所得税税负显著降低。"营改增"对试点公司所得税税负的影响基本符合政策预期。Taking the Chinese listed firms between 2010 and 2014 as samples, this paper employs PSM and DID model, and respectively investigates whether ＂replacing the BT with a VAT＂ conducted in Shanghai, eight provinces and other pilot areas nationwide impacts enterprises＇ income tax burden. Compared with the non-pilot companies, ＂replacing the BT with a VAT＂ raises corporate income tax burden in Shanghai and eight pilot provinces slightly. However, the income tax burden of conpa- nies in other pilot areas slightly decreases. Generally speaking, we find that ＂replacing the BT with a VAT＂ has no significant effect on the pilot conpanies＇ income tax burden. Moreover, compared with the non-pilot industries, ＂replacing the BT with a VAT＂ slightly increases the income tax burden of enterprises in transportation and modern service pilot corporate in Shanghai, and slightly decreases income tax burden of the same type enterprises in eight pilot provinces. Furthermore, after distinguis- hing nature of property rights, whether the company is in the preferential trading area and impact of relational, we find that ＂replacing the BT with a VAT＂ still has no significant impact on income tax of pilot corporates. Finally, after taking the level of the pyramid into consideration, we find that ＂replacing the BT with a VAT＂ makes the income tax burden of pilot state- owned enterprises and local state-owned enterprises significantly reduce. The influence of ＂replacing the BT with a VAT＂ on pilot corporates＇ income tax burden is largely in line with policy anticipation.

关 键 词：营改增 所得税税负 税负影响 企业税收 所得税改革 税收改革 流转税改革 公司税负 税收征管 

分 类 号：F812.42[经济管理—财政学]