[1]孙 正,陈旭东,雷 鸣.“营改增”是否提升了全要素生产率?----兼论中国经济高质量增长的制度红利[J].南开经济研究官网,2020,(01):113-129.
 Sun Zheng,Chen Xudong and Lei Ming.Has Business Tax Replaced with VAT Reform Raised the Total Factor Productivity?:Concurrently Discussing the Institutional Dividend of China′s High-quality Economic Growth[J].Nankai Economic Studies,2020,(01):113-129.
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“营改增”是否提升了全要素生产率?----兼论中国经济高质量增长的制度红利(  )
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《南开经济研究》官网[ISSN:1001-4691/CN:12-1028/F]

卷:
期数:
2020年01
页码:
113-129
栏目:
出版日期:
2020-02-22

文章信息/Info

Title:
Has Business Tax Replaced with VAT Reform Raised the Total Factor Productivity?:Concurrently Discussing the Institutional Dividend of China′s High-quality Economic Growth
作者:
孙 正 陈旭东 雷 鸣
孙 正,天津财经大学财税与公共管理学院(邮编: 300200), E-mail: tjsunzheng@163.com;陈旭东,天津财经大学财税与公共管理学院(邮编: 300200), E-mail:tjchenxudong@163.com;雷 鸣,南开大学经济学院(邮编: 300071), E-mail: raimeii@aliyun.com。
Author(s):
Sun Zheng 1 Chen Xudong1 and Lei Ming2
1.School of Public Finance and Administration, Tianjin University of Finance and Economics, Tianjin 300200, China;2. School of Economics,Nankai University,Tianjin 300100,China
关键词:
营改增流转税全要素生产率高质量增长
Keywords:
Business Tax Replaced with VAT Reform Turnover Tax Total Factor ProductivityHigh Quality Growth
文献标志码:
A
摘要:
在经济转型与结构调整的大背景下,如何通过税制改革提高全要素生产率,推动经济高质量增长已经被提升到国家战略高度。文章在考察新一轮财税改革基础上,通过简单的理论分析,考察“营改增”与全要素生产率改善提升之间的内在经济逻辑。继而利用我国省级面板数据计量检验“营改增”对我国全要素生产率的影响机制。结果发现:以“营改增”为主线索的新一轮流转税改革能够显著改善我国全要素生产率,为中国经济高质量增长提供制度红利;这一效应通过降低固定资产投资资金成本,提高金融深化程度,加大企业科技研发投入以及优化产业结构等中介效应来改善全要素生产率。“营改增”对全要素生产率的影响具有“滞后效应”,随着时间的延续这种滞后效应逐渐减弱,这意味着后续相关配套政策的出台也是全要素生产率改善、经济高质量增长的关键。另外,本文提供了“营改增”影响全要素生产率研究的新证据。
Abstract:
Under the background of economic restructuring and structural adjustment, how to improve total factor productivity through tax reform and promote high-quality economic growth has been elevated to a national strategic height. Based on a review of the new round of fiscal and taxation reforms, the article examines the intrinsic economic logic between Business Tax Replaced with VAT Reform and improvement in total factor productivity through simple theoretical analysis. Then, using the mediating effect model, we used the provincial panel data to measure the impact of Business Tax Replaced with VAT Reform on China’s total factor productivity. It was found that a new round of turnover tax reform led by Business Tax Replaced with VAT Reform can significantly improve China’s total factor productivity and provide a system dividend for the high-quality growth of China’s economy; this effect can be achieved by lowering the capital cost of fixed assets investment. In order to improve the total factor productivity, enterprises are investing in independent innovation, improving the level of financial development and promoting the upgrading of industrial structure. The effect of Business Tax Replaced with VAT Reform on total factor productivity has a lagging effect. With the continuation of time, this lag effect gradually weakens. This means that the introduction of follow-up related supporting policies is also the key to improvement of total factor productivity and the key to high quality economic growth. In addition, this paper provides new evidence that the Business Tax Replaced with VAT Reform affects the research of total factor productivity.

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更新日期/Last Update: 2020-01-13