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Title:	中國大陸營改增對流轉稅有效稅率之影響 The Impact of China`s business tax reform VAT on the effective tax rate of turnover tax
Authors:	葉宛青 Yeh, Wan-Ching
Contributors:	陳明進葉宛青 Yeh, Wan-Ching
Keywords:	流轉稅有效稅率增值稅營改增 Turnover tax effective tax rate Value-added tax Reforming business tax to VAT
Date:	2019
Issue Date:	2019-07-01 10:41:14 (UTC+8)
Abstract:	從2012年起，在上海交通運輸業和部分現代服務業開展營業稅改徵增值稅試點，到2017年，營業稅正式退出歷史舞台。本研究以中國大陸交通運輸業、營建業及金融業上市公司營改增前後各一年之財務資料實證研究探討營改增對於流轉稅有效稅率之影響。本研究的結果顯示：（1）中國大陸營改增後，交通運輸業流轉稅有效稅率從2.7%降為2.52%；營建業轉稅有效稅率從2.73%降為2.37%，顯示改為增值稅確實能減輕交通運輸業和營建業租稅負擔；金融業流轉稅有效稅率從6.55%升為7.98%，營改增後對金融業的流轉稅有效稅率不僅沒有減稅效果反倒增稅。（2）未發現營改增後，國有企業對流轉稅有效稅率顯著影響之實證證據。（3）營改增後，西部及中部地區之迴歸係數都轉換正負號，有縮小地區流轉稅差異的趨勢。 Since 2012, reforming business tax to adopt VAT has piloted in the Shanghai transportation industry and some modern service industries. By 2017, the business tax has officially withdrawn from the historical stage. This study explores the impact of the VAT on the effective tax rate of turnover tax on the financial data of each year before and after the reform of the listed companies in the transportation, construction and financial sectors in mainland China. The results of this study show that: 1) After business tax reformed to VAT, the effective tax rate for the turnover tax of the transportation industry decreased from 2.7% to 2.52%; the effective tax rate for the construction industry was reduced from 2.73% to 2.37%, which was changed to VAT. It can indeed alleviate the tax burden of the transportation industry and the construction industry; the effective tax rate of the financial industry turnover tax has risen from 6.55% to 7.98%. The effective tax rate of the turnover tax on the financial industry after the increase in the reform of the business has not only reduced the tax effect but also increased the tax. 2) There is no evidence of significant impact of state-owned enterprises on the effective tax rate of turnover tax after business tax reformed to VAT. 3) After business tax reformed to VAT, the regression coefficients of the western and central regions are all converted into positive and negative signs, which has a tendency to narrow the regional turnover tax.
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Description:	碩士國立政治大學會計學系 106353022
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0106353022
Data Type:	thesis
DOI:	10.6814/NCCU201900032
Appears in Collections:	[Department of Accounting] Theses

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