产业关联视角下增值税行业税负差异的成因研究  

Research on the Causes of VAT Burden Difference from the Perspective of Industrial Interconnection

作　　者：储德银[1,2] 李媛 张同斌 CHU Deyin;LI Yuan;ZHANG Tongbin(Institute of Finance and Public Management,Anhui University of Finance and Economics;School of Economics,Dongbei University of Finance and Economics)

机构地区：[1]安徽财经大学财政与公共管理学院,233030 [2]东北财经大学经济学院,116025

出　　处：《经济研究》2023年第7期174-190,共17页Economic Research Journal

基　　金：国家社会科学基金重大项目(21&ZD096);国家社会科学基金项目(22VRC095);安徽省高校自然科学基金重大项目(2022AH040087)的阶段性成果。

摘　　要：从产业互联视角分析增值税实际税负差异问题对于加快构建现代产业体系并推动形成新发展格局具有重要的现实意义。本文从产业互联视角解释制造业行业增值税实际税负的差异及成因,研究表明某一行业与其他行业的中间投入关联越紧密则其承担的增值税实际税负越低。生产网络特征对于制造业关联度与增值税实际税负的关系具有调节作用,对于处在生产网络中心的行业而言,稳定性强的后向关联减弱了行业关联度对其实际税负的影响效应,位于溢出板块的行业难以通过调整中间品关联度降低其税负。此外,关联度较高的制造业行业企业还可以通过实施避税行为、税负转嫁以及调整中间投入品种类等途径减轻其增值税实际税负。畅通制造业国内生产网络并优化制造业各子行业增值税税负承担机制,有助于推动我国制造业稳定增长并促进宏观经济健康发展。The manufacturing industry is an important foundation for national development and plays a significant role in promoting economic growth.It is of great practical significance to solve the problem of unfair tax burden caused by the VAT burden difference within manufacturing industries in order to promote the high-quality development of the manufacturing industry and ensure steady economic growth.In this paper,we try to explain the actual VAT burden difference within manufacturing industries and its causes from the perspective of industrial interconnection.The main conclusions are as follows.The industrial linkage degree has a significant negative impact on the actual VAT burden of the manufacturing industry,that is,the more closely an industry is related to the intermediate inputs in other industries,the lower the actual VAT burden it bears.The production network characteristics have significant adjustment effects on the relationship between the industrial linkage degree and the actual VAT burden.The industries at the center of the production network can obtain a relatively stable input VAT deduction by optimizing the supply source of intermediate inputs,thereby weakening the impact of changes in industrial linkage degree on the actual VAT burden.Compared to the industries in the spillover block,those in the beneficial block can obtain more VAT deductions through the input-output network with wide linkages,thus further reducing the VAT burden.The intermediate mechanism test results show that industries in the downstream industrial chain lack supervision over VAT invoices from the final demand side,resulting in a motivation for these industries to reduce their tax burden through tax avoidance.In the process that the industrial linkage degree affects the actual VAT burden through the tax shifting ability,the demand side of intermediate goods is easy to transfer the tax burden to the supply side to effectively reduce the VAT burden.The elasticity of substitution for intermediate inputs is a crucial factor that impact

关 键 词：增值税实际税负 制造业 行业关联度 生产网络 

分 类 号：F812.42[经济管理—财政学] F424