“营改增”促进了制造业与生产性服务业协同集聚吗? 被引量：2

Will Replacing BT with VAT Promote the Collaborative Agglomeration of Manufacturing and Producer Services?

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摘要 “营改增”作为我国税制改革史上的重要举措,对推动制造业与生产性服务业协同集聚发展具有重要影响。在厘清“营改增”政策影响制造业与生产性服务业协同集聚的内在机理基础上,结合2003-2013年间我国277个城市数据,采用PSM-DID方法实证检验了“营改增”政策对制造业与生产性服务业协同集聚的作用。结果显示:“营改增”政策的实施显著促进了制造业与生产性服务业协同集聚;基于城市规模的分组回归发现,“营改增”政策对中城市制造业与生产性服务业协同集聚的影响效果最强,而对小城市制造业与生产性服务业协同集聚的影响效果不明显;进一步细分产业层级的研究表明,“营改增”政策对制造业与高端生产性服务业协同集聚的影响效应更大。由此为持续优化税制结构助推制造业与生产性服务业协同集聚发展提供了有益参考。 “Replacing BT with VAT”as an important measure in the history of China s tax reform,has an important impact on promoting the collaborative development of manufacturing industry and producer services.On the basis of clarifying the internal mechanism of the tax reform of replacing BT with VAT affecting the collaborative agglomeration of manufacturing industry and producer services,this paper empirically tests the effect of replacing BT with VAT on promoting the collaborative agglomeration of manufacturing industry and producer services by using PSM-DID method combined with the sample data of 277 cities in China from 2003 to 2013.The results show that:The implementation of“replacing BT with VAT”policy significantly promotes the collaborative agglomeration of manufacturing industry and producer service industry.The cluster regression based on city size shows that the effect of“replacing BT with VAT”policy on the collaborative agglomeration of“manufacturing-service integration”in medium-sized cities is the strongest,while the effect on the collaborative agglomeration of“manufacturing-service integration”in small cities is not obvious.The policy of replacing BT with VAT has a greater impact on the collaborative agglomeration of manufacturing and high-end producer services.This study provides a useful reference for the continuous optimization of the tax structure to promote the collaborative agglomeration development of manufacturing and producer services.

作者唐荣李文秀纪祥裕 TANG Rong;LI Wen-xiu;JI Xiang-yu

机构地区广东金融学院经济贸易学院

出处《产经评论》 CSSCI 北大核心 2021年第4期82-94,共13页 Industrial Economic Review

基金国家社会科学基金重大项目“粤港澳大湾区产业融合发展的机制与政策研究”(项目编号:19ZDA079,项目负责人:顾乃华) 广东省哲学社会科学规划青年项目“高质量生产性服务业集聚促进‘广东制造’向价值链中高端迈进的机理与路径研究”(项目编号:GD20YYJ03,项目负责人:唐荣) 国家自然科学基金面上项目“创新驱动视角下中国服务业发展政策研究:事实特征、内在机理和政策优化”(项目编号:71873040,项目负责人:李文秀) 广州市哲学社会科学规划2020年度课题“粤港澳大湾区城市金融集聚推进制造业价值链攀升的机理与路径研究”(项目编号:2020GZGJ150,项目负责人:唐荣)。

关键词营改增制造业与生产性服务业协同集聚产业层级城市规模 PSM-DID replacing BT with VAT co-agglomeration of producer services and manufacturing industries industry level city size PSM-DID

分类号 F062.9 [经济管理—政治经济学]