基于新型工业化视角下的“营改增”税负研究——来自交通运输业上市公司的经验证据  

A Study on the Tax Burden of "Business Tax Replaced with VAT" Based on New Industrialization: Evidence from the Transportation Industry

作　　者：申心吉[1] SHEN Xin-ji(College of mathematic & information, China West Normal University, Nanchong, China, 637000)

机构地区：[1]西华师范大学数学与信息学院,四川南充637000

出　　处：《新型工业化》2017年第2期89-94,共6页The Journal of New Industrialization

基　　金：西华师范大学科研启动项目(412012)

摘　　要：本文根据交通运输业上市公司报表项目之间的勾稽关系,测算出"营改增"前后交通运输业的营业税税负率、增值税税负率、总税负率,并运用比率分析法对交通运输业上市公司在"营改增"前后的税负水平进行了分析,同时对各税负水平指标与营业总收入规模指标之间进行了回归分析。实证分析结果显示,交通运输业上市公司实施"营改增"后的总税负水平有小幅下降,但是增值税税负水平大幅超过"营改增"前的营业税税负水平。结合交通运输业在我国建立新型工业化体系中的重要作用,文章提出应加大增值税优惠力度,进一步降低交通运输业的税率。According to the relationship between the reporting items of the listed companies in the transportation industry,this paper calculates the tax burden of the transportation industry before and after the"Business Tax Replaced with VAT".The tax burden level is analyzed by the ratio analysis method,and the regression analysis is carried out between the tax burden level and the total operating income.The results of empirical analysis show that the level of total tax burden of listed companies in transportation industry has decreased slightly,but the level of VAT has exceeded the level of business tax before the?Business Tax Replaced with VAT?.Combined with the transport industry in China to establish a new type of industrial system in the important role,the article proposed to increase the VAT incentives to further reduce the tax rate of the transport industry.

关 键 词：营改增 交通运输业 营业税税负率 增值税税负率 新型工业化 

分 类 号：F512.3[经济管理—产业经济]