税收激励政策对制造业企业绩效的影响——基于增值税税负的视角

当代财经 ›› 2024, Vol. 0 ›› Issue (10): 44-58.

税收激励政策对制造业企业绩效的影响——基于增值税税负的视角

惠宁, 杨金璇

西北大学经济管理学院,陕西西安 710127

收稿日期:2024-01-17 修回日期:2024-09-01 出版日期:2024-10-15 发布日期:2024-10-16
通讯作者: 杨金璇,西北大学博士研究生,主要从事财税理论与政策研究,联系方式yangjinxuan@stumail.nwu.edu.cn。
作者简介:惠宁,西北大学教授,博士生导师,经济学博士,主要从事财税理论与政策研究。
基金资助:
陕西省社会科学基金重大项目“数字经济促进陕西文化产业高质量发展研究”（2023ZD01）

The Impact of Tax Incentives on the Performance of Manufacturing Enterprises: From the Prospective of Value-Added Tax Burden

HUI Ning, YANG Jin-xuan

Northwest University, Xi’an 710127, China

Received:2024-01-17 Revised:2024-09-01 Online:2024-10-15 Published:2024-10-16

摘要/Abstract

摘要： 制造业是立国之本、兴国之器、强国之基,税收激励政策是支撑制造业高质量发展的关键。为此,在加快建设制造强国的背景下,从税收激励政策的视域探究制造业企业绩效问题具有重要的意义。基于2010—2021年我国制造业上市公司的微观数据,实证分析服务业“营改增”扩围和增值税税率下调对制造业企业绩效的影响及其作用机制,结果表明：服务业“营改增”扩围通过减轻制造业企业增值税税负,能够有效地提升制造业企业绩效,因而对制造业企业的发展具有间接激励作用;增值税税率下调能够直接提升制造业企业绩效,因而对制造业企业的发展具有直接激励作用。同时,服务业“营改增”扩围和增值税税率下调对不同年龄企业、不同产权性质企业的影响均存在差异。因此,我国应适当降低企业税费负担,提升制造业企业绩效;进一步完善增值税制度,畅通增值税抵扣链条;继续下调增值税税率,全面释放市场主体活力;实施差异化的税收优惠政策,营造良好的经营和投资环境。

关键词: 税收激励政策, 增值税税负, 制造业企业绩效, 服务业“营改增”扩围, 增值税税率下调

Abstract: The manufacturing industry is the foundation of the country, the tool for the rise of the country, and the basis for the strengthening of the country; while the tax incentives are key to supporting the high-quality manufacturing development. For this reason, in the context of accelerating the construction of a strong manufacturing country, it is of great practical significance to explore the performance of manufacturing enterprises from the perspective of fiscal and tax incentive policies. Based on the micro data of the listed companies in China’s manufacturing industry from 2010 to 2021, this paper makes an empirical analysis of the effects of the expansion of the “replacing business tax with value-added tax” in the service industry and the reduction of the VAT rate on the business performance of manufacturing enterprises and its functioning mechanism. The results show that the “replacing business tax with value-added tax” in the service industry can improve the business performance of manufacturing enterprises through reducing the VAT burden on them, thereby having an indirect incentive effect on the development of manufacturing enterprises. The downward adjustment of the VAT rate can directly improve the business performance of the manufacturing enterprises, thereby having a direct incentive effect on the development of manufacturing enterprises. At the same time, there are differences in the impact of the expansion of the “replacing business tax with value-added tax” in the service industry and the reduction of the tax rate on the enterprises of different ages and with different ownership properties. Therefore, China should appropriately reduce the tax burden on enterprises and improve the performance of manufacturing enterprises; further improve the value-added tax system and streamline the value-added tax deduction chain; continue to lower the value-added tax rate and fully unleash the vitality of market entities; implement differentiated tax incentives and create a favorable business and investment environment.

Key words: tax incentives, VAT tax liability, manufacturing business performance, expanding “replacing business tax with value-added tax” in the service industry, VAT rate reduction

中图分类号:

F812.42

惠宁, 杨金璇. 税收激励政策对制造业企业绩效的影响——基于增值税税负的视角[J]. 当代财经, 2024, 0(10): 44-58.

HUI Ning, YANG Jin-xuan. The Impact of Tax Incentives on the Performance of Manufacturing Enterprises: From the Prospective of Value-Added Tax Burden[J]. Contemporary Finance & Economics, 2024, 0(10): 44-58.

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