“营改增”、增值税出口退税与服务贸易出口强度  

Replacement of Business Tax with VAT,VAT Export Tax Rebate and Service Trade Export Intensity

作　　者：林小玲 唐荣 LIN Xiao-ling;TANG Rong(School of Economics and Trade, Guangdong University of Finance, Guangzhou 510521, China)

机构地区：[1]广东金融学院经济贸易学院,广州510521

出　　处：《财经理论研究》2022年第3期57-66,共10页Journal of Finance and Economics Theory

基　　金：广东省哲学社会科学“十三五”规划特别委托项目(GD19TW02-10);广东普通高校重点科研平台与科研项目(2018WCXTD005,2019WZJD004)。

摘　　要：基于当前服务贸易飞速发展的背景,通过“营改增”、增值税出口退税影响服务贸易出口强度的理论机制分析和实证检验分析,得出以下结论:首先,营改增政策﹑增值税出口退税有效促进企业外购现代服务﹑服务贸易出口,其中,营改增政策对外购研发和技术服务的激励效应最大;外购现代服务对营改增政策与服务贸易出口之间发挥显著的中介效应。第二,营改增政策对西部服务贸易出口的激励效应比东、中部更显著,增值税出口退税对自贸区服务贸易出口的促进作用比非自贸区更大。第三,营改增政策对服务业出口的激励作用比制造业出口更为显著,增值税出口退税有利于加工贸易向一般贸易转型升级,营改增政策对私有企业服务贸易出口的激励比国有企业﹑港澳台及外资企业更有效。Based on the rapid development of service trade at present,through the theoretical mechanism analysis and the empirical test analysis on the influence of replacement of business tax with VAT and VAT export tax rebate on the service trade export intensity,the following conclusions are drawn.Firstly,the reform policy on the replacement of business tax and VAT export tax rebate effectively helps enterprises to outsource modern services and service trade exports,among which this reform policy has the greatest incentive effect on outsourcing R&D and technical services.Outsourcing modern services plays a significant intermediary role between the policy on replacement of business tax and service trade export.Secondly,the incentive effect of such reform policy on service trade export in western China is more significant than that in eastern and central China,and VAT export tax rebate has a greater effect on service trade export in free trade zones than that in non-free trade zones.Thirdly,the incentive effect of this reform policy on service industry export is more significant than that of manufacturing industry export.VAT export tax rebate is conducive to the transformation and upgrading of processing trade to general trade.The incentive effect of replacement of business tax on service trade export of private enterprises is more effective than that of state-owned enterprises,Hong Kong,Macao and Taiwan enterprises and foreign-funded ones.

关 键 词：营改增政策 服务贸易 现代服务外购 

分 类 号：F752.68[经济管理—国际贸易]