Analyze the impact of the transition from business tax to VAT on the tax burden of transport enterprises in various regions of China

IF 1 Q3 BUSINESS, FINANCE Journal of Tax Reform Pub Date : 2022-01-01 DOI:10.15826/jtr.2022.8.2.117
J. Ma, Y. Leontyeva, A. Domnikov
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引用次数: 2

Abstract

In recent years, the transportation industry has enjoyed the benefits brought about by changes in the national tax policy. The purpose of this paper is to analyze the impact of the change from Business Tax to Value-Added Tax (BT-to-VAT) on the tax burden of transport enterprises in various regions of China. Based on the cross-regional characteristics of the transportation industry, China is divided into four regions: eastern, central, western and northeast. Research hypothesis – the tax reduction effect of the BT-to-VAT tax burden is not only related to the characteristics of the enterprise itself, but also related to the regional environment and market integration factors of China. Using the Difference in differences (DID) method, the data covers 22 listed companies from 2009 to 2020. The paper analyzes the internal characteristics of the enterprise itself, the influence of the external environment and the degree of industrial integration on the enterprise, and the reasons for the difference. Empirical research shows that BT-to-VAT reduces the tax burden of enterprises, the eastern region has the least impact on the ratio of corporate income tax expenses to operating income, while the central and western regions have relatively greater impacts. The scale of the enterprise and the level of economic development have a positive effect on the financial efficiency of the enterprise, while the non-current assets ratio and the degree of market integration have a negative effect on the tax burden. This research is beneficial to provide reference for enterprises in different regions to improve their management and to formulate macro policies by relevant national departments.
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分析营改增对中国各地区运输企业税负的影响
近年来,交通运输业享受到了国家税收政策变化带来的好处。本文的目的是分析营改增对中国不同地区运输企业税负的影响。根据交通运输业的跨区域特点,将中国划分为东部、中部、西部和东北四个区域。研究假设——营改增税负的减税效果不仅与企业自身特点有关,还与中国的区域环境和市场一体化因素有关。采用差分法(DID),数据涵盖2009 - 2020年22家上市公司。本文分析了企业自身的内部特征,外部环境和产业整合程度对企业的影响,以及产生差异的原因。实证研究表明,营改增降低了企业税负,东部地区对企业所得税费用占营业收入比例的影响最小,中西部地区的影响相对较大。企业规模和经济发展水平对企业财务效率有正向影响,非流动资产比率和市场一体化程度对税负有负向影响。本研究有利于为不同地区的企业提高管理水平和国家有关部门制定宏观政策提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Journal of Tax Reform
Journal of Tax Reform BUSINESS, FINANCE-
CiteScore
1.40
自引率
50.00%
发文量
13
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