摘要
增值税是我国第一大税种。以2017年的增值税税率改革作为研究事件,建立DID模型,探讨其对企业"脱实向虚"的影响。研究结论如下:增值税税率改革能够遏制相关企业的"脱实向虚";增值率税率改革只有在市场化程度高的地区才能发挥遏制企业"脱实向虚"的作用,在市场化程度低的地区反而会增强企业"脱实向虚"水平。研究有助于进一步充实企业金融化理论并为更好遏制企业"脱实向虚"提供借鉴。
Value-added tax is the most important tax category in China.The VAT reform in 2017 is acted as a research event.and the DID model is established.The impact of VAT Rate reform on enterprises which transform from substantial to fictitious is explored.The results and conclusions are summarized as follows:VAT Rate reform can restrain this transformation of enterprises.Only in regions with a high degree of marketization can the VAT Rate reform play a role in curbing this, while in regions with a low degree, the financialization of enterprises will be deepened.It will be helpful to further enrich the theory of enterprise’financialization and provide references for them to curb tranforming from substantial to fictitious.
作者
郝景萍
周洋
HAO Jing-ping;ZHOU Yang(Shanxi Provincial Employment Service and Guidance Center for the Disabled,Taiyuan 030012,China;Shanxi University of Finance and Economics,Taiyuan 030006,China)
出处
《经济问题》
CSSCI
北大核心
2021年第6期40-46,共7页
On Economic Problems
关键词
增值税税率改革
企业金融化
DID模型
VAT Rate reform
Financialization of enterprises
DID the model
