Study on Causes of Differences in Tax Burden of Value-Added Tax from the Perspective of Industrial Linkage  

作　　者：Deyin Chu Yuan Li Tongbin Zhang 

机构地区：[1]Institute of Finance and Public Management,Anhui University of Finance and Economics [2]School of Economics,Dongbei University of Finance&Economics

出　　处：《China Finance and Economic Review》2023年第4期44-64,共21页中国财政与经济研究（英文）

基　　金：the major project supported by the National Social Science Fund(21&ZD096);the project supported by the National Social Science Fund(22VRC095);the project supported by the Natural Science Foundation of Colleges and Universities in Anhui Province(2022AH040087).

摘　　要：It is of great practical significance to analyze the differences of actual tax burden value-added tax(VAT)from the perspective of industrial linkage for accelerating the construction of a modern industrial system and promoting the formation of a new development pattern.This paper explains the differences and causes of the actual VAT tax burden in the manufacturing industry from the perspective of industrial linkage.According to the research results,the closer the intermediate input connection between an industry and other industries,the lower the actual VAT tax burden it bears.The characteristics of production network have a moderating effect on the relationship between the linkage of the manufacturing industries and the actual VAT tax burden.For the industries in the center of the production network,a stable backward linkage weakens the influence of industrial linkage on their actual tax burden.It is difficult for industries located in the spillover block to reduce their tax burden by adjusting the linkage of intermediate goods.In addition,highly linked manufacturing enterprises can also reduce their actual VAT tax burden by tax avoidance,tax shifting,adjusting the types of intermediate inputs and so on.Smoothing the domestic production network of the manufacturing industry and optimizing the VAT burden bearing mechanism of each manufacturing sub-industry will help promote the stable growth of the manufacturing industry and healthy development of the macro economy in China.

关 键 词：actual tax burden of VAT manufacturing industry industrial linkage production network Introduction 

分 类 号：F812.42[经济管理—财政学]