發(fā)布時間：2018-02-22 12:32

  本文關鍵詞： 營改增 納稅遵從 企業(yè)避稅　出處：《稅務研究》2017年07期 　論文類型：期刊論文

【摘要】：本文以中國上市公司為研究對象,利用營改增在不同地區(qū)、不同行業(yè)逐步展開的自然實驗,采用倍差法考察了這一稅制改革對企業(yè)納稅遵從的影響。研究發(fā)現(xiàn),營改增顯著提高了企業(yè)的納稅遵從程度,并且在試點越早的地區(qū)和行業(yè)內,企業(yè)納稅遵從提高得更加顯著。這就解釋了營改增之后我國稅收收入能夠不減反增的微觀原因,同時也說明從稅制根源上解決服務業(yè)的重復征稅問題,有利于降低企業(yè)交易成本,提升企業(yè)納稅遵從。
[Abstract]:This paper takes listed companies in China as the research object, makes use of the natural experiment which is carried out step by step in different regions and different industries, and investigates the influence of the tax reform on the tax compliance of enterprises by using the method of double difference. The tax compliance of enterprises has been significantly increased by the increase of camp reform, and the earlier the pilot areas and industries, the higher the tax compliance of enterprises. This explains the micro reason why tax revenue in China can increase rather than decrease after the increase of camp reform. At the same time, it also shows that solving the problem of double taxation in the service industry from the root of the tax system is helpful to reduce the transaction cost of the enterprise and promote the tax compliance of the enterprise.
【作者單位】： 華中科技大學管理學院;
【基金】：國家自然科學基金面上項目“開放性背景下房產(chǎn)稅改革對居民行為的影響研究”(項目編號:71673094)的研究成果
【分類號】：F275.4;F812.42

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