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	增值税全面转型对投资和就业的影响——来自2008—2009年全国税收调查的经验证据
	毛捷 ; 赵静 ; 黄春元 ; MAO Jie ; ZHAO Jing ; HUANG Chunyuan
	2016-03-30 ; 2016-03-30
关键词	增值税全面转型 固定资产投资 吸纳就业 趋势评分匹配 F812.42 F283 F249.2
其他题名	Effects of China's VAT System Transition on Firms' Investment and Employment——Empirical Evidence from the National Tax Surveys of 2008.and 2009
中文摘要	基于理论分析,本文首次使用来自全国税收调查的企业层面微观数据,实证分析了2009年增值税全面转型改革对企业固定资产投资和吸纳就业的影响。研究发现:增值税全面转型促进了石油化工业、电力业和装备制造业等行业的企业投资增长,但对汽车制造业和采掘业企业的投资却产生了一定的负面影响;该项改革促进了电力业和汽车制造业企业的就业增长,但对农产品加工业和石油化工业企业的吸纳就业产生了抑制作用。行业的景气度和市场化程度是产生上述效应的重要因素。上述结论表明,增值税改革的影响在不同行业存在明显差异,政府今后在推进"营改增"试点等与增值税相关的改革时,应根据宏观经济形势和行业差异合理设计相关制度,循序渐进地实施改革措施。; Based on theoretical analysis,this paper empirically studies the effects of China's VAT system transition in 2009 on firms' fixed capital investment and employing recruitment by using the data of National Tax Survey from 2008 to 2009 for the first time.Main findings are as follows.(1) The transition stimulates the investment in some industries like Petrochemical,Electricity and Equipment Manufacturing,but Automotive Industry and Extractive Industry are exceptional.(2) The transition impedes the growth of employment in Processing Industry for Agricultural Products and Petrochemical Industry,but improves the employment in industries like Electricity and Automotive.The prosperity and marketization degree of industries are key factors determining the effects above.Our findings show that the effects of China's VAT system transition are various in different industries,implying that when implementing the VAT-related reforms like the reform program to turn business tax into VAT,Chinese government should design relevant institutions with regard to macroeconomic situation and industrial difference,and gradually put reform measures into practice.
语种	中文 ; 中文
内容类型	期刊论文
源URL	[http://ir.lib.tsinghua.edu.cn/ir/item.do?handle=123456789/145777]
专题	清华大学
推荐引用方式 GB/T 7714	毛捷,赵静,黄春元,等. 增值税全面转型对投资和就业的影响——来自2008—2009年全国税收调查的经验证据[J],2016, 2016.
APA	毛捷,赵静,黄春元,MAO Jie,ZHAO Jing,&HUANG Chunyuan.(2016).增值税全面转型对投资和就业的影响——来自2008—2009年全国税收调查的经验证据..
MLA	毛捷,et al."增值税全面转型对投资和就业的影响——来自2008—2009年全国税收调查的经验证据".(2016).

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