“营改增”对中国全球价值链升级的影响——来自城市层面的经验证据  

The Impact of"Replacing Business Tax with Value-Added Tax"Reform on Upgrading of Global Value Chains in China:Evidence from the Cities

作　　者：赵静 王薇[2] 高英铭 ZHAO Jing;WANG Wei;GAO Yingming(Research Institute for Global Value Chains,University of International Business and Economics,Beijing 100029,China;The Chinese University of Hong Kong-Tsinghua University Joint Research Center for Chinese Economy,)

机构地区：[1]对外经济贸易大学全球价值链研究院,北京100029 [2]清华大学清华大学-香港中文大学中国经济联合研究中心,北京100084

出　　处：《华东经济管理》2024年第3期35-46,共12页East China Economic Management

基　　金：国家自然科学基金青年项目“‘营改增’的经济转型效应研究:基于分工、创新和贸易的视角”(71903028);对外经济贸易大学中央高校基本科研业务费项目“全球价值链演化与中国产业升级”(17QD21)

摘　　要：全球价值链升级是我国双循环新发展格局下提升国际循环质量和水平的重要内容,“营改增”是减税降费、促进经济转型升级的重大举措。文章基于中国海关数据库的微观数据和OECD的跨国投入产出表,测算城市层面全球价值链升级状况,实证分析“营改增”对城市沿全球价值链升级的影响及作用机制。研究结果表明,“营改增”显著促进全球价值链升级,表现为“营改增”提高了城市的出口国内增加值率、上游度和全球价值链位置指数。进一步研究发现:“营改增”通过促进城市专业化分工,提升城市创新水平,提高城市生产率,进而推动城市沿全球价值链升级;在中西部、税负较高、金融市场化程度较低和小规模纳税人较少的城市,其影响更为显著。The upgrading of global value chains(GVC)is an important part of improving the quality and level of interna⁃tional circulation under the new development pattern of dual circulation in China."Replacing business tax with valueadded tax"is a major policy measure to reduce taxes and fees and promote economic transformation and upgrading.Based on the micro data of China Customs database and the OECD inter-country input-output tables,this study measures the GVC upgrading status at the city level,and empirically analyzes the impact of"replacing business tax with value-added tax"reform on GVC upgrading of Chinese cities and its mechanism.The results indicate that the"replacing business tax with value-added tax"reform has significantly promoted GVC upgrading,as evidenced by the increase in the share of do⁃mestic value added in city exports,city upstreamness and city GVC position index.Further research finds that"replacing business tax with value-added tax"can improve specialization,induce innovation,and increase productivity at the city level,thereby promoting the upgrading of cities along GVCs.Its effect on GVC upgrading is more pronounced in cities in the central and western regions,with higher tax burdens,lower level of financial marketization and fewer small taxpayers.

关 键 词：减税降费 出口国内增加值率 上游度 分工地位 创新 生产率 

分 类 号：F812.42[经济管理—财政学] F752.5