贵州财经大学学报

›› 2018 ›› Issue (06): 72-80.

• 工商管理 • 上一篇    下一篇

房地产业“营改增”对企业财务效率影响研究——基于DEA模型的实证检验

杜剑1, 王肇2, 杨杨3   

  1. 1. 贵州财经大学 会计学院, 贵州 贵阳 550025;
    2. 首都经济贸易大学 会计学院, 北京 100070;
    3. 贵州财经大学 经济学院, 贵州 贵阳 550025
  • 收稿日期:2018-08-01 出版日期:2018-11-15 发布日期:2018-11-15
  • 作者简介:杜剑(1976-),男,四川眉山人,中国财政科学研究院(原财科所)博士后,经济学博士,贵州财经大学会计学院教授,研究方向:公司财务、企业社会责任、税收政策,硕士生导师;王肇(1993-),男,河北承德人,首都经济贸易大学会计学博士研究生;杨杨(1980-),女,贵州贵阳人,经济学博士,贵州财经大学经济学院教授,研究方向:财税理论与实务,博士生导师。
  • 基金资助:

    本文受贵州省理论创新课题"贵州省PPP项目涉税问题研究"（GZLCLH-2018-014）资助。

Research on the Impact of Real Estate Industry's Reform of Replacing Business Tax for VAT on Corporate Financial Efficiency-an Empirical Test Based on DEA Model

DU Jian1, WANG Zhao2, YANG Yang3   

  1. 1. School of Accounting, Guizhou University of Finance and Economics, Guiyang Guizhou, 550025, China;
    2. School of Accounting, Capital University of Economics and Business, Beijing, 100070, China;
    3. School of Economics, Guizhou University of Finance and Economics, Guiyang Guizhou, 550025, China
  • Received:2018-08-01 Online:2018-11-15 Published:2018-11-15

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摘要： 基于数据包络分析（DEA）的BCC模型，测度中国房地产业上市公司在"营改增"前后时期的企业综合财务效率，同时以在2016年5月1日后没有新开工项目的房地产业企业为对照组，通过双重差分模型衡量2016年国家对房地产业施行"营改增"对企业财务效率的政策效果。研究表明：针对房地产业的"营改增"政策对企业财务效率有显著的促进作用，政策效果初步显现。但相关部门仍需要不断完善和调整政策，也需要跟踪研究"营改增"对相关行业的长期政策效应。

关键词: 营改增, 房地产业, 税收政策效果, DEA模型, 双重差分模型

Abstract: In this paper, we measure the enterprise comprehensive financial efficiency in the real estate industry listed companies in China between the period before and after the reform. We use the BCC model which is modified and based on data envelopment analysis (DEA) model.At the same time in state-owned listed wholesaling and retailing enterprise.Furthermore, we measure the policy effect which is used by difference-in-differences model on real estate industry enterprises' comprehensive financial efficiency. Research shows that:in view of the Reform of Replacing Business Tax for VAT on the real estate industry has significantly promote effect on the enterprise financial efficiency, policy effect is starting to show.But state still need to constantly improve and adjust the related policy,we still need to follow the research in the relevant industry policy effect for a long time.

Key words: the reform of replacing business tax for VAT, the real estate industry, the tax policy effect, DEA model, difference-in-differences model

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