营改增政策对服务业创新的作用分析,税务硕士论文.docx

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1、营改增政策对服务业创新的作用分析,税务硕士论文Since2020,theslowdownofgrowthinChinamarksthateconomicdevelopmenthasenteredanewnormal.Valueaddedtaxreplacesbusinesstax(hereinafterreferredtoasreplacingbusinesstaxwithVAT)isanimportantsteptocompletethereformoffinancialandtaxsystemunderthenewstatus.Althoughthepurposeofreplacingbu

2、sinesstaxwithvalue-addedtaxistoreducethetaxburdenofenterprisesinthewholeindustrythroughstructuraltaxreduction,duetothecomplexbusiness,largeinvestmentintheearlystageofoperation,difficulttoobtainVATinputinvoiceandotherproblemsinthetransportationserviceindustry,constructionindustry,financialindustryand

3、telecommunicationsindustry,thetaxburdenwillnotbereducedbutincreasedinstead.BusinesstaxtoVATwillhelptobreakthroughthedeductionchainbetweenthetwoorthreeindustries,andeliminatesthedistortionofdoubletaxationtothebusinessoperation.Theoretically,thetaxneutralityprincipleofturnovertaxhasbeenrealized.Theori

4、ginalapplicablevalue-addedtaxenterprisespurchasedvarioustechnicalservicesafterreplacingbusinesstaxwithvalue-addedtaxtoformtheinputtaxdeductibleforvalue-addedtax,reducethepurchasecostofenterprises,andenhancethewillingnessofoutsourcingservices;theoriginalapplicablebusinesstaxenterprisespurchasedmateri

5、als,equipmentandintangibleassetsafterreplacingbusinesstaxwithvalue-addedtaxtodeductthepayablevalue-addedtax,andthepurchasecostofserviceenterprisesdecreased.Innovationdrivenisanessentialkeyelementinthestableandhealthydevelopmentoftheeconomy.Thepositiveexternalityofinnovationresultsinthemarginalincome

6、ofRDinvestmentlessthanthemarginalcost,andthetotaldemandofnewtechnologygreaterthanthetotalsupply.Atthistime,weneedtoadjustthetaxpolicy,guidetheflowofresourcestohigh-techenterprises,andimprovethesupplyofinnovation.Thestructuraltaxreductionofreplacingbusinesstaxwithvalue-addedtaxreducesthetaxburden,all

7、eviatesthecapitalpressureofenterprises,openstheinterindustrydeductionchaintorealizethedeductionoffixedassetsandoperatingcosts,promotestherapiddevelopmentofserviceindustryunderthefavorablepolicies,increasesthenumberofoutsourcingserviceenterprisesandthecontractamountrapidly,andincreasesthemarketcompet

8、itionpressureofserviceindustry.AccordingtotheresearchconclusionsofarrowandAghionetalontherelationshipbetweencompetitionandinnovation,risingcompetitionpressurewillpromoteenterprisestoincreaseRDinnovation.ItispossibleforenterprisestoincreasetheirRDexpenditurewhentheyarerichinfundsandstrengthentheircor

9、ecompetitivenessthroughinnovationsoastoseeklong-termsustainabledevelopment.Theresearchtopicofthispaperistheimpactofreplacingbusinesstaxwithvalue-addedtaxonserviceindustryinnovation.Foreignliteraturehascombedtherelationshipbetweentaxsystemandeconomicgrowth,aswellastheimpactofvalue-addedtaxoneconomy.M

10、ostofthedomesticliteratureistoexploretheeconomiceffectofvalue-addedtaxthroughthestudyofreplacingbusinesstaxwithvalue-addedtax.Thispapercollatestherelevantdomesticliteratureofreplacingbusinesstaxwithvalue-addedtaxfromthreeaspects:taxreductioneffect,industrialupgradingeffectandinnovationeffect.Intheth

11、eoreticalanalysis,fromthefourchangesofstructuraltaxreduction,fixedassetsdeduction,businesscostdeductionandserviceoutsourcingbroughtaboutbyreplacingbusinesstaxwithvalue-addedtax,itisclarifiedthatreplacingbusinesstaxwithvalue-addedtaxcanpromotetheincreaseofRDinvestmentofenterprisesthroughthreeaspects:

12、savingenterprisefunds,encouragingequipmentinnovationandoptimizingmarketenvironment.Theempiricalresearchdatacomesfromvariousenterpriseinformationprovidedbywinddatabaseandguotaiandatabase,excludingtheenterpriseswithabnormaloperationandmissingdatainmostyears,andfinallyselecting200A-sharelistedserviceco

13、mpaniesassamples,andselectingsomecorefinancialindicatorsofenterprisesin2008-2021tobuildpaneldata.Theempiricaltestisdividedintotwoparts.Thefirstpartusesthedoubledifferencemethodandthedoubledifferencetendencyscorematchingmethodtostudytheinnovationimpactofreplacingbusinesstaxwithvalue-addedtaxonthefirs

14、tbatchofpilotindustries.Theenterprisesintheexperimentalgroupcomefromsomemodernserviceindustriesaffectedbythereplacingbusinesstaxwithvalue-addedtaxpolicy.Theenterprisesinthecontrolgroupareselectedfromthefourindustriesfinallyincludedinthereplacingbusinesstaxwithvalue-addedtax.Theempiricalresultsshowth

15、atthepolicyofexchangingvalue-addedtaxforbusinesstaxwillpromotesomemodernserviceenterprisesandincreasetheirRDinnovationinvestment.Thetotalassetsscale,capitalexpenditureratio,netinterestrateandturnoverrateoftotalassetsarepositivelyrelatedtoinnovationinvestment.Thegrowthrateoftotalassetsanddebttoassets

16、ratioofenterprisesarenegativelyrelatedtoinnovationinvestment.Afterthestate-ownedenterprisesandmunicipalenterprisesareexcludedfromtherobustnesstestTheempiricalresultsarestillsignificant,replacingbusinesstaxwithvalue-addedtaxcanpromotetheRDinvestmentofordinaryprivateenterprises.Thesecondpartofempirica

17、lanalysisfurtherverifiestheconstructionindustry,realestateindustry,financialindustryandlifeserviceindustrywhicharefinallyincorporatedintothebusinesstovalue-added,andclarifiesthemechanismofbusinesstovalue-addedforserviceenterpriseinnovation.Inthefurtherempiricalstudyoffourindustries,theenterprisesint

18、hemunicipalitydirectlyunderthecentralgovernmentaretakenastheexperimentalgroup,andtheenterprisesinotherprovincesandcitiesaretakenasthecontrolgroup.Thedoubledifferenceempiricalresultsshowthatalthoughthesignificanceoftheinnovationeffectofreplacingbusinesstaxwithvalue-addedtaxpolicyisweakened,itisstille

19、ffective.Inthemechanismanalysis,herfindahlindexisselectedastheintermediaryvariabletomeasurethemarketcompetitiondegreeoftheindustrywheretheenterpriseislocated.Thetestresultsoftheintermediaryeffectshowthatreplacingbusinesstaxwithvalue-addedtaximprovesthecompetitionlevelofvariousindustriesintheservicei

20、ndustry,andthestrongercompetitionpressureurgestheenterprisetoincreasetheRDinvestment.Themarketcompetitionpressure,aspartoftheintermediaryeffect,transmitstheinnovationeffectofreplacingbusinesstaxwithvalue-addedtaxpolicyontheserviceindustryShould.Basedontheresearchconclusion,thispapersuggeststhatthego

21、vernmentcanusethepreferentialtaxpoliciesofimmediatecollection,immediaterefundandinputtaxplusdeductiontohelpthedevelopmentofkeyindustriesorenterprises,payattentiontothepolicystrength,grasptheneutralcharacteristicsofvalue-addedtax,reducetaxdistortion,andcreateadynamicmarketcompetitionenvironmentEnterp

22、risesshouldimprovetheirabilityofgovernance,optimizetheoperationoffunds,andactivelyunderstandandmasterthenewtaxpolicy.Keywords:BusinessTaxreplacedwithVAT;ServiceIndustry;Innovation;DID;PSM-DID。1、绪论。1.1、研究背景。从1994年实现分税制改革到2021年全面实现营业税改征增值税下面简称营改增，营业税与增值税是我们国家货物劳务税的主体税种。这样的税制体系在运行之初发挥了促进经济发展、增加财政收入的作用。

23、经过20多年的经济高速发展，两税种并行的税收制度构成增值税抵扣壁垒，适用增值税的制造业企业在购入适用营业税企业的技术服务时，采购成本中的营业税不能作为增值税进项税额抵扣，这一税负扭曲构成重复征税，阻碍了文章为硕士论文，如需全文请点击底部下载全文链接】1.3、文献综述1.3.1、税收制度对经济增长的影响1.3.2、营改增对企业发展的影响1.3.3、对现有研究成果的扼要评述1.4、研究思路、框架和方式方法1.4.1、研究思路1.4.2、研究框架1.4.3、研究方式方法1.5、创新与缺乏1.5.1、创新之处1.5.2、缺乏之处2、营改增影响服务业创新的理论分析2.1、营改增的演进和发展2.2、营改增

24、促进企业创新的理论根据.2.2.1、技术创新理论2.2.2、税收制度优化理论2.2.3、核心竞争力理论2.3、营改增对企业创新的作用机理分析2.3.1、营改增后构造性减税降负2.3.2、营改增打通全行业抵扣链条3、营改增对服务业创新影响的研究设计3.1、研究假设3.2、数据处理和变量设计.3.2.1、数据来源和数据处3.2.2、变量选取.3.3、模型构建3.3.1、双重差分模型(DD)的基本原理3.3.2、模型设计4、营改增对服务业创新影响的实证结果分析4.1、双重差分实证结果及分析4.1.1、描绘叙述性统计4.1.2、DID结果及分析4.2、PSM-DID结果及分析4.3、稳健性检验.4.3.1、剔除国有企业4.3.2、剔除各直辖市4.3.3、安心抚慰剂检验4.4、进一步检验.4.4.1、营改增对最后四个行业创新投入的影响4.4.2、营改增作用于创新的机制分析1;