增值税改革对制造业企业服务化的影响研究--基于“营改增”政策的准自然实验  

Research on the Influence of Value Added Tax Reform on the Servitization of Manufacturing Enterprises--A Quasi Natural Experiment Based on the Policy of“Replacement of Business Tax with Value added Tax”

作　　者：邢会[1] 张金慧 谷江宁 HUI XING;JINHUI ZHANG;JIANGNING GU(Hebei University of Technology)

机构地区：[1]河北工业大学经济管理学院

出　　处：《产业经济评论》2022年第1期123-136,共14页Review of Industrial Economics

基　　金：国家社会科学基金一般项目“开放式创新驱动制造业转型升级机理研究”(项目编号:18BJY027)的阶段性成果。

摘　　要：“营改增”作为增值税改革的重要内容,其政策效应不仅限于减税,更重要的是促进制造业转型升级。本文利用2009~2018年我国制造业上市公司数据,采用双重差分法,以“营改增”政策作为准自然实验,考察增值税改革对制造业服务化的影响。并在此基础上,采用分组回归的方式考察增值税改革对企业服务化水平的差异性影响。研究表明:(1)增值税改革能够通过增加优质服务要素投入等四个方面提升制造业企业的服务化水平;(2)增值税改革对所有制、生命周期、企业所处地区市场化程度以及与服务业的关联程度不同的企业在服务化水平改变上存在差异。增值税改革对制造业企业服务化水平的促进作用在非国有企业、衰退期企业、高市场化地区的企业以及与服务业关联程度大的企业更明显。As an important part of VAT reform,the policy effect of"Replacement BT with VAT"is not only limited to tax reduction,but also to promote the transformation and upgrading of manufacturing industry.Based on the micro data of listed enterprises in China's manufacturing industry from 2009 to 2018,taking the policy of"Replacement BT with VAT"as the quasi natural experiment,the paper makes the research on the influence of VAT reform on the servitization of manufacturing enterprises,and also studies the differential influence of VAT reform on the servitization of heterogeneous enterprises by grouping enterprise samples.The results show that:(1)VAT reform can improve the service level of manufacturing enterprises through four aspects,such as increasing the input of high-quality service elements;(2)There are differences in the service level of enterprises with different ownership,life cycle,the degree of marketization in the region where the enterprise is located and the degree of association between the enterprise and the service industry.The promotion effect of VAT reform on the service level of manufacturing enterprises is more obvious in non-state-owned enterprises,enterprises in recession,enterprises in region with high degree of marketization and enterprises with strong association with the service industry.On this basis,the paper puts forward targeted policy inspiration.

关 键 词：“营改增” 服务化 异质性 双重差分 

分 类 号：F832.51[经济管理—金融学] F812.42F425