摘要
“营改增”政策是减税降费的主要税制改革政策,它在消除重复征税和降低企业税负的同时,能否提升企业市场活力与促进经济高质量发展值得研究。以2003—2019年A股服务业企业为研究样本,实证检验“营改增”政策对行业垄断势力的影响及作用机制。研究发现:“营改增”政策显著降低了行业垄断势力,经一系列稳健性检验与内生性检验后发现这一结论仍然成立。作用机制检验发现,“营改增”政策通过减轻企业流转税税负与企业总体税负来降低行业垄断势力。异质性检验发现,“营改增”政策对行业垄断势力的抑制作用在中小型企业、处于低税收竞争环境的企业中更显著。研究结论有助于全面理解“营改增”政策对行业垄断势力的影响及其作用路径,可为税制改革政策提供重要参考依据。
The policy of“Replacing the Business Tax with a Value-added Tax”is the main tax reform policy to reduce taxes and fees.While eliminating double taxation and reducing the tax burden of enterprises,it is worth studying whether it can enhance the market vitality of enterprises and promote high-quality economic development.This paper uses the service industry data of A-share companies from 2003 to 2019 to empirically test the impact and mechanism of the policy of“Replacing the Business Tax with a Value-added Tax”on industry monopoly power.The study finds that this policy significantly reduces the monopoly power of the industry,and through a series of robustness tests and endogenous tests find that this conclusion is still valid.The function mechanism test shows that this policy reduces the monopoly power of the industry by reducing the turnover tax burden of enterprises and the overall tax burden of enterprises.And the heterogeneity test indicates that the restraining effect of this policy on industry monopoly power is more significant in small and medium-sized enterprises and enterprises in low tax competition environment.This conclusion helps to fully understand the impact and its action path of this policy on industry monopoly power,and provides an important reference for tax reform policies.
作者
贺宏
史璐寒
HE Hong;SHI Luhan(School of Accounting,Capital University of Economics and Business,Beijing 100070,China)
出处
《经济经纬》
CSSCI
北大核心
2022年第5期67-77,共11页
Economic Survey
基金
国家社会科学基金项目(16BGL050)
教育部人文社会科学研究项目(15YJA790086)
河南省哲学社会科学规划项目(2020BJJ007)。
关键词
“营改增”政策
行业垄断势力
企业税负
企业规模
税收竞争环境
Policy of“Replacing the Business Tax with a Value-added Tax”
Industry Monopoly Power
Corporate Tax
Enterprise Size
Tax Competition Environment
