增值税与行业价值链参与度:促进还是阻碍  

Does Value-added Tax Promote or Hinder the Participation in the Industry Value Chain?

作　　者：王佳琳 庄佳强[2] WANG Jialin;ZHUANG Jiaqiang(YunnanUniversity of Financeand Economics,650221;Zhongnan University of Economics and Law,430073)

机构地区：[1]云南财经大学财政与公共管理学院,650221 [2]中南财经政法大学财政税务学院,430073

出　　处：《财贸经济》2022年第11期43-58,共16页Finance & Trade Economics

基　　金：国家社会科学基金项目“中小企业减税效果评估与政策优化一一基于全国税源调查数据的研究”(19BJY232)。

摘　　要：受市场竞争和税制设计等因素的影响,实践中的增值税并不具有完全生产中性,增值税会通过影响生产者的生产经营决策对行业价值链参与状况产生作用。因此,从供应链角度优化增值税税制成为“十四五”规划中的重要内容。本文基于省份-行业层面投入产出表,构建了考虑生产网络特征的增值税税负衡量指标,考察了增值税对行业价值链参与度的影响及其作用机制,进而提出优化增值税制度的税率调整方案。研究结果表明,增值税通过影响行业间产品供需关系,对行业价值链上游参与度的提升产生促进作用,对行业价值链下游参与度的提升形成抑制作用。此外,受市场势力等因素的影响,“营改增”政策的实施对行业价值链下游参与度的提升具有一定的阻碍作用。本文认为增值税税制的优化应考虑行业间的生产网络特征,基于行业价值链参与状况优化增值税税率设计,在有效降低行业增值税税负的同时,促进价值链的发展。Influenced by market competition,tax system design and other factors,value-added tax(VAT)in practice is not completely production neutral.It affects the participation in the industry value chain by influencing producers'business decisions.Therefore,optimizing the VAT system from the perspective of supply chain has become an important topic in the 14^(th) Five-Year Plan.Based on the input-output table by provincial region and industry,this paper constructs the tax burden measurement index with the VAT characteristics,investigates the role and influence mechanism of VAT on the participation in the industry value chain,and puts forward the tax rate adjustment scheme for the optimization of VAT system.The results show that VAT can drive up the upstream participation in the industry value chain while inhibit the downstream participation.The results show that VAT increases upstream participation in the industry value chains but inhibits downstream participation by ffecting the inter-industry supply-demand relationships.In addition,affected by market forces and other factors,the replacement of the business tax with VAT has hindered,to a certain degree,downstream participation in the industry value chain.This paper argues that the VAT system should be optimized by taking into account the characteristics of production networks among industries and designing VAT rates based on the degree of industry value chain participation,so as to effectively reduce the VAT burden of industries while promoting the development of the value chain.

关 键 词：增值税 税负转嫁 价值链 中间产品 市场势力 

分 类 号：F810[经济管理—财政学] F71