“營(yíng)改增”后現(xiàn)代服務(wù)業(yè)稅負(fù)變化影響因素研究——以福建為例

摘要： 作為全國(guó)第一批"營(yíng)改增"試點(diǎn)地區(qū),自2012年11月至2018年11月,"營(yíng)改增"政策已在福建實(shí)施了整6年。在此期間,福建省現(xiàn)代服務(wù)業(yè)企業(yè)稅負(fù)是否如期發(fā)生變化,結(jié)構(gòu)性減稅政策效果是否達(dá)到預(yù)期值值得研究。以2010—2017年度福建現(xiàn)代服務(wù)業(yè)上市公司年報(bào)數(shù)據(jù)為樣本,構(gòu)建面板數(shù)據(jù)模型,對(duì)"營(yíng)改增"前后相關(guān)企業(yè)稅負(fù)變化因素進(jìn)行實(shí)證分析。研究表明:"營(yíng)改增"后福建現(xiàn)代服務(wù)業(yè)上市公司流轉(zhuǎn)稅稅負(fù)不降反增,所得稅稅負(fù)有顯著下降,總稅負(fù)未見(jiàn)明顯變化。
As one of the first batch of regions designated for VAT reform, Fujian has been implementing the reform for 6 years between November 2012 and November 2018. Are tax burdens for businesses in modern service industry shifting in the expected and designed direction during this period of time? And has the implementation of structural tax reduction yielded its expected results?Taking annual report data of listed modern service businesses as the sample,this paper relies on panel data model to perform an empirical study into factors impacting businesses tax burden before and after the reform. The study shows turnover tax burdens on listed modern service companies have risen instead of falling after the reform,income tax burden has dropped notedly,and the overall tax burdens have not shifted into any direction significantly.