| 增值税转型对我国产业结构调整效应的评估——以北京上市公司为例 |
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| 引用本文： | 曹海娟.增值税转型对我国产业结构调整效应的评估——以北京上市公司为例[J].黄石理工学院学报(人文社科版),2014(1):67-69,83. |
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| 作者姓名： | 曹海娟 |
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| 作者单位： | 湖北理工学院经济与管理学院,湖北黄石435003 |
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| 基金项目： | 湖北理工学院校级科研项目“税收对产业结构调整效应的研究：基于中国经验数据的实证分析”,项目编号：13xjrOlR. |
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| 摘 要： | 文章以2011年沪深两市82家北京市上市公司为研究样本，测算了增值税转型所涉及的五大行业的增值税转型调减比率的变动情况，以此考察增值税转型的行业效应。结果表明：高新技术企业从增值税转型中的受益程度远高于非高新技术企业；增值税转型对现代新型制造业及国家鼓励发展的行业（如信息技术业、高新技术产业）的税收减让幅度高于传统制造业；对重工业增值税的减让幅度高于轻工业。这与政策预期是一致的。
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| 关 键 词： | 产业结构调整 增值税转型 增值税转型调减比率 |
Evaluation on Effect of Transformation of Value - added Tax on Industrial Structure In China |
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| CAO Haijuan.Evaluation on Effect of Transformation of Value - added Tax on Industrial Structure In China[J].Journal of Huangshi Institute of Technology:Humanities and Social Sciences,2014(1):67-69,83. |
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| Authors: | CAO Haijuan |
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| Institution: | CAO Haijuan (School of Economics and Management, Hubei Polytechnic University, Huangshi Hubei 435003) |
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| Abstract: | To evaluate the effect of the transformation of value -added tax on the industrial structure adjustment, the paper calculates the reduction ratio of value - added tax burden by taking 82 listed companies in Shenzhen and Shanghai stock market in 2011 in Beijing as samples. The results show that high and new technology enterprises benefit far higher than those of non high - tech enterprises from the transformation of value - added tax, and there is a greater reduction in the modem new manufacturing industry and industries encourage by the state （ eg. Infor- mation technology industry, high -tech industry） than in the traditional manufacturing industry, greater reduction in heavy industry than in light industry, which is consistent to the policy expectation. |
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| Keywords: | industrial structure adjustment transformation of value -added tax reduction ratio of value -added tax burden |
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