【摘要】：營改增作為配合供給側改革的一項重大舉措,其在促進經濟可持續(xù)增長、刺激投資需求、助力供給側改革等方面所發(fā)揮的作用備受關注,本次改革的效果需要進行一次全面的評估。本文基于湖南省上市公司2010-2016年的面板數據,從微觀層面出發(fā),首先用PSM-DID模型考察了營改增對企業(yè)盈利能力、投資和專業(yè)化分工的總體影響效應,然后分行業(yè)利用多時點DID模型研究了不同行業(yè)企業(yè)盈利能力、總投資和專業(yè)化分工在營改增實施前后的變化情況。結果表明,營改增的全面實施顯著提高了試點企業(yè)的盈利能力和總投資,但可能因為樣本數量受限,營改增對專業(yè)化分工的影響在統(tǒng)計上尚未顯現;不同行業(yè)受營改增政策影響的差別較大,其中,制造業(yè)企業(yè)和服務型企業(yè)受營改增的影響最為顯著。
[Abstract]:As an important measure to cooperate with supply-side reform, the role of camp reform in promoting sustainable economic growth, stimulating investment demand and supporting supply-side reform has attracted much attention. The effect of this reform needs a comprehensive assessment. Based on the panel data of listed companies in Hunan Province from 2010 to 2016, this paper first uses the PSM-DID model to investigate the overall effect of business transformation on the profitability, investment and specialization of enterprises. Then we use multi-time DID model to study the changes of profitability, total investment and specialization of enterprises in different industries before and after the implementation of camp reform. The results show that the comprehensive implementation of camp reform has significantly improved the profitability and total investment of the pilot enterprises, but the impact of the increase on specialization has not been shown statistically because of the limited number of samples. Among them, manufacturing enterprises and service enterprises are the most significant.
【作者單位】： 湖南財政經濟學院;湖南大學經濟與貿易學院;
【基金】：湖南省社科基金決策咨詢專項重大課題(16JCA001) 國家社科基金項目(14BJY159)的資助
【分類號】：F812.42;F832.51

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