2015年第14号 “营改增”对中小微企业税负影响的实证研究——来自浙江省湖州市抽样调查的分析2015年第14号 “营改增”对中小微企业税负影响的实证研究——来自浙江省湖州市抽样调查的分析.pdf

中国人民银行工作论文 No.2015/14 PBC Working Paper No.2015/14 2015 年 12 月 11 日 December 11,2015 “营改增”对中小微企业税负影响的实证研究 ——来自浙江省湖州市抽样调查的分析 吴明1 摘要：营业税改增值税是当前实施的结构性减税政策的主要内容之一，是促进服 务业发展，推进产业结构调整的重要举措。文章以浙江省湖州市的调查数据为样 本，实证考察了“营改增”对中小微企业税负的影响。研究表明，“营改增”能 有效降低小微企业税负、惠及大部分试点企业、拓宽行业成长空间，但也存在交 通运输业税负持续上升、小微企业总体税负高于中型企业、部分试点行业改革阵 痛过大等问题。针对这些问题，本文提出了完善和改进“营改增”政策的建议。 Abstract: The conversion from the business tax to a value added tax (hereafter conversion reform) is an important fiscal reform that aims at promoting the development of the service industry and improving the economic structure. Based on the survey results from Huzhou Municipality of Zhejiang Province, we conducted an empirical study on the impact of the conversion reform on the tax burden of micro, small and medium enterprises. The study shows that the conversion reform can reduce the tax burden on small and micro enterprises as well as enterprises in the pilot program, but the tax burden on the transportation sector has risen. Also, we find that overall tax burden on small and micro enterprises is higher than that on medium-sized enterprises. We offer a few recommendations to address these issues. 关键词： 营改增；小微企业；税负率 声明：中国人民银行工作论文发表人民银行系统工作人员的研究成果，以利于开展学术交 流与研讨。论文内容仅代表作者个人学术观点，不代表人民银行。如需引用，请注明来源 为《中国人民银行工作论文》。 Disclaimer: The Working Paper Series of the Peoples Bank of China (PBC) publishes research reports written by staff members of the PBC, in order to facilitate scholarly exchanges. The views of these reports are those of the authors and do not represent the PBC. For any quotations from these reports, please state that the source is PBC working paper series. 1 吴明，中国人民银行湖州市中心支行，副科