贵州财经大学学报

贵州财经大学学报 ›› 2022 ›› Issue (03): 16-26.

• 宏观经济 • 上一篇    下一篇

增值税转型促进了企业成本加成的提升吗——来自中国工业企业的证据

匡浩宇, 汪冲   

  1. 上海财经大学 公共经济与管理学院, 上海 200433
  • 收稿日期:2021-09-28 出版日期:2022-05-15 发布日期:2022-05-21
  • 作者简介:匡浩宇(1993-),湖北汉川人,上海财经大学公共经济与管理学院博士研究生,研究方向为税收理论与政策、计量财税;汪冲(1979-),安徽宣城人,上海财经大学公共经济与管理学院教授、博士生导师,研究方向为税收理论与政策。
  • 基金资助:
    国家自然科学基金面上项目"中央管控地方建设用地的全要素生产率影响、机制与优化路径"(71973090)、中央高校基本科研业务费项目"用地管控、财政收益与土地出让"(2017110136)。

Does Value-Added Tax Reform promote the Price-Cost Markup?- Evidence from Chinese industrial enterprises

KUANG Hao-yu, WANG Chong   

  1. School of public economics and management, Shanghai University of Finance and economics, Shanghai 200433, China
  • Received:2021-09-28 Online:2022-05-15 Published:2022-05-21

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摘要： 增值税转型改革实现了生产型增值税向消费型增值税的转变，给企业带来了政策优惠红利。厘清增值税转型对企业经济效应的内在机制，对理解中国增值税转型政策的经济效果，以及未来进一步对税收政策进行改革具有重要意义。基于1998~2007年中国工业企业数据库，通过半参数ACF方法估计出修正后的企业成本加成，使用倾向匹配得分和双重差分法的研究表明:增值税转型改革显著提升了企业成本加成；在考虑样本选择偏误以及更换成本加成测算方式、安慰剂检验结果都证实了回归结果的稳健性；机制分析表明，增值税转型改革通过降低生产成本和提高工业增加值两个路径促进了成本加成的提升。

关键词: 增值税转型, 成本加成, 半参数估计, PSM-DID

Abstract: the transformation and reform of value-added tax has realized the transformation from production-oriented value-added tax to consumption-oriented value-added tax, and brought preferential policy dividends to enterprises. Clarifying the internal mechanism of the economic effect of value-added tax transformation on enterprises is of great significance to understand the economic effect of China's value-added tax transformation policy and further reform the tax policy in the future. Based on the database of Chinese industrial enterprises from 1998 to 2007, the revised enterprise cost plus is estimated by semi parametric ACF method. The research using propensity matching score and double difference method shows that the transformation reform of value-added tax has significantly improved the enterprise cost plus; Considering the sample selection error, the calculation method of replacement cost plus and the placebo test results all confirmed the robustness of the regression results; Mechanism analysis shows that the transformation and reform of value-added tax has promoted the increase of cost plus by reducing production costs and increasing industrial added value.

Key words: VAT transformation, cost plus, semi parametric estimation, PSM-DID

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