“营改增”对工业服务化影响效应的研究

服务化是在我国实体产业发展出现困局的当下产业升级之路,本文将从“营改增”的准自然实验角度出发分析税制改革对工业企业服务创新的影响,尽管“营改增”在学术界内普遍被认为是为服务业发展松绑之举,但由于行业市场供需弹性以及税收转嫁等问题,不同产业部门内营改增对于企业涉足服务业的影响程度存在差异,本文通过选取我国上市制造企业在2012税改省际试点的前后期间几个季度的平衡面板数据进行的双重差分检验,实证研究结果证实在试点省内企业服务化程度受税改的促进作用更甚,且不同行业部门内税改对试点组与对照组企业的影响差异也是不同的。

A research on the effect of replacement of business tax with value-added tax on industrial servitization

What is the future direction of “Made in China”? In recent years, the phenomenon of overseas buying agent has become more and more common. The overseas scramble for rice cookers, toilet lids, milk powder and other products frequently reflects lack of public confidence in domestic products, which has greatly stimulated the industry and urged people to start thinking about development of industries from scale to quality. Made in 2013, the German industrial 4.0 under the background of national strategy, intelligent manufacturing and large data such as industrial upgrading based on modern science and technology has become a new trend in the global industrial upgrading, and developed countries under the background of service innovation has increased the intensity of service in the industry by implementing product market development in the process of product supply increase varieties so as to enhance the value of products to form a complete set of services, and have improved the high quality service to promote the reputation of the product and market competitiveness, and they will find new profit sources for enterprises to maintain their market competitiveness. Under the thinking dominated,the ‘manufacturing & services’ business model has become the trend of the times, and the enterprise service innovation behavior called by academia as ‘service’ shows the importance of vendor in the category of business service elements is higher and higher, and the proportion of extreme conditions have been gradually change from manufacturers to service providers. Academic understanding of the concept of service also presents a trend of diversification, and the core meaning of service is a new economic paradigm, namely to provide products and services with “Beam” (Buddle), and the buyer will keep the products instead of having the property rights transferred. Someone argues that performance of service lies in the input and output of the manufacturing industry, and service industry factors accounted for a significant increase in the process and a micro enterprise can provide differentiated products to meet market demand of individuation and to achieve the extension of the manufacturing industry level value chain and industrial upgrading, but on the macro level, it can be understood that products of knowledge economy are developed. Servitization can be defined as an advanced industrial form that relies on modern information technology and it transforms manufacturing enterprises from product-oriented manufacturing to service-oriented manufacturing, by taking product service and physical products as carriers and integrating intelligent production mode with data, to meet the personalized needs of consumers, and finally achieve the purpose of industrial upgrading process. Service in the western developed economies are crucial, and as China, the world’s factory, on the question of global manufacturing industrial upgrading in post financial crisis era, faced with the dilemma in completing the important historical task of industrial upgrading, will view on the problem of the influence factors of service industry with theoretical and practical values. It can be said that it is no longer in line with the operation rules of the healthy market of industrialized countries to compress cost to gain competitive advantage, and service innovation should be an effective strategy for the industry to get rid of the low cost “Bog”.However, a review of some theoretical studies at home and abroad reveals that there are many problems in the implementation of the service strategy. As the impact of service on business management is not a simply linear pattern, it can be described as the servitization paradox, and some case analysis pointed out that servitization in the process of producing economic benefit may decline, as is confirmed by some scholars and debated at present of its reasons, but this makes many enterprises to adopt a hesitant attitude in the process of transformation of service. Scholars try to start with the operation of servitization in the real industry, analyze the influence of internal and external environmental factors on the servitization strategy of enterprises, explore several factors affecting the servitization of industry and the internal mechanism of these influences, and the research is increasingly showing the characteristics of diversification. However, the service industry development is largely limited by China’s tax system, as the service and the manufacturing industries are not clearly demarcated, and the tax service of the manufacturing industry is in need of “off” the VAT on the tax category, but because of the high services implementation tax, many cases are still available in the manufacturing sector as a whole to impose value added tax to reduce the tax burden. Therefore, the implementation of the “replacement of business tax with value-added tax” system is generally regarded as a move to "loosen the restrictions" on the development of the service industry. The pace of replacing business tax with VAT in China is the path of pilot reform, which conforms to the characteristics of quasi-natural experiments. This provides a research background for this paper to analyze the policy effect of replacing business tax with VAT on the servitization of industrial enterprises in China through the double difference method from the perspective of tax structure. As the entity industry meeting the development dilemma in China, servitization seems to be an important means to achieve the industrial upgrading. From the view of quasi-natural experimental of “replacement of business tax with value-added tax”, we analyze the effect of tax system reform on the industrial enterprise service innovation in this paper. Although “replacement of business tax with value-added tax” is generally accepted to play the role of promoting development of service industry in the academic circles, the influence of “replacement of business tax with value-added tax” on enterprise servitization degree is varied in different industries such as the industry market supply and demand elasticity and tax shifting. In this paper, we select the listed manufacturing enterprises as the samples and then use the difference-in-difference model to test its effect. The empirical result confirms the sevitization level of the enterprises in the experimental provinces is affected more apparently by tax reform. Furthermore, the effect of tax reform in the experimental group and the control group are also different in the different industrial sectors.