“營改增”后現(xiàn)代服務業(yè)稅負變化影響因素研究——以福建為例

摘要： 作為全國第一批"營改增"試點地區(qū),自2012年11月至2018年11月,"營改增"政策已在福建實施了整6年。在此期間,福建省現(xiàn)代服務業(yè)企業(yè)稅負是否如期發(fā)生變化,結構性減稅政策效果是否達到預期值值得研究。以2010—2017年度福建現(xiàn)代服務業(yè)上市公司年報數(shù)據(jù)為樣本,構建面板數(shù)據(jù)模型,對"營改增"前后相關企業(yè)稅負變化因素進行實證分析。研究表明:"營改增"后福建現(xiàn)代服務業(yè)上市公司流轉稅稅負不降反增,所得稅稅負有顯著下降,總稅負未見明顯變化。
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.