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    经济经纬 2020 Issue (2) :150-158
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    “营改增”对生产性服务业企业全要素生产率的影响研究
盛明泉1, 吴少敏1, 盛安琪2
1.安徽财经大学 会计学院,安徽 蚌埠 233030;
2.南京农业大学 经济管理学院, 江苏 南京 210095
    A Research on the Effect of “Replacing Business Tax with Value-added Tax” on the Total Factor Productivity of Producer Service Enterprises
    SHENG Mingquan1, WU Shaomin1, SHENG Anqi2
1.School of Accounting,Anhui University of Finance and Economics, Bengbu 233030,China;
2.School of Nanjing Agricultural University, Nanjing 210095,China
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摘要 以中国2012年实施的营业税改征增值税改革为自然实验,运用双重差分法考察“营改增”对生产性服务业企业全要素生产率的影响。实证结果表明:与未纳入“营改增”试点范围的生活服务业企业相比,“营改增”后生产性服务业全要素生产率显著提高;与非国有企业相比,国有企业受“营改增”的影响更大。中介机制分析发现,“营改增”通过增加企业人力资本投入提升企业全要素生产率。研究结论为“营改增”对生产性服务业企业的政策效果及如何影响其全要素生产率提供了经验证据,对实现生产性服务业与制造业之间的产业互联有着重要的理论和现实意义。
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盛明泉
吴少敏
盛安琪
关键词： “营改增”   全要素生产率   人力资本投入     
Abstract： Based on the policy experiment of “Replacing Business Tax with Value-added Tax” in 2012, this paper uses the Difference In Difference(DID)method to investigate the effect and mechanism of “Replacing Business Tax with Value-added Tax” on the total factor productivity of producer service enterprises. The results show that compared with the life service enterprises, the total factor productivity of producer service enterprises increases significantly after “Replacing Business Tax with Value-added Tax”. When compared with private enterprises, the state-owned enterprises are relatively more affected. According to the analysis of the intermediary mechanism, the policy of “Replacing Business Tax with Value-added Tax” can improve enterprises’ total factor productivity by increasing the human capital input. The above test results provide empirical evidence for the policy effect of “Replacing Business Tax with Value-added Tax” on producer services enterprises and point out how it affects enterprises’ total factor productivity, which has important theoretical and practical significance for realizing the industrial interconnection between producer services and manufacturing.
Keywords： Replacing Business Tax with Value-added Tax   Total Factor Productivity   Human Capital Input     
收稿日期 2019-06-10; 接受日期 ;
基金资助:国家社会科学基金重点项目(18AJY014);安徽省高校自然科学基金重大项目(KJ2018ZD043)
作者简介: 盛明泉(1964— ),男,安徽淮南人,教授,博士生导师(兼),主要从事公司财务与资本效率问题研究;吴少敏(1996— ),女,安徽宣城人,硕士研究生,主要从事公司财务与会计问题研究;盛安琪(1990— ),女,安徽蚌埠人,博士研究生,主要从事产业经济研究。
引用本文:   
盛明泉, 吴少敏, 盛安琪.“营改增”对生产性服务业企业全要素生产率的影响研究[J].  经济经纬, 2020,2: 150-158
SHENG Mingquan,WU Shaomin, SHENG Anqi.A Research on the Effect of “Replacing Business Tax with Value-added Tax” on the Total Factor Productivity of Producer Service Enterprises[J]  Economic Survey, 2020,V37(2): 150-158
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