asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden

asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden

ID：33318629

大?。?49.06 KB

頁數(shù)：18頁

時間：2019-02-24

asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden_第1頁
asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden_第2頁
asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden_第3頁
asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden_第4頁
asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden_第5頁
資源描述：

《asymmetric reform bonus the impact of vat pilot expansion on china’s corporate total tax burden》由會員上傳分享，免費在線閱讀，更多相關內容在教育資源-天天文庫。

1、ChinaEconomicReview46(2017)S17–S34ContentslistsavailableatScienceDirectChinaEconomicReviewAsymmetricreformbonus:TheimpactofVATpilotexpansiononChina'scorporatetotaltaxburdenabc,?HongshengFang,YuxinBao,JunZhangaSchoolofEconomics,ZhejiangUniversity,38ZhedaRd.,Hangzhou310027,China

2、bSchoolofEconomics,ZhejiangUniversity,38ZhedaRd.,Hangzhou310027,ChinacSchoolofEconomics,FudanUniversity,600GuoquanRd.,Shanghai200433,ChinaarticleinfoabstractArticlehistory:China'sVATpilotprogrambeganinShanghaiandwasextendedtoeightprovincial-levelre-Received6July2016gionsin2012

3、.WedevelopasimplemodeltoexplorewhetherandhowtheVATpilotexpan-Receivedinrevisedform17January2017sionaffectscorporatetotaltaxburden.We?ndthatitwillreducecorporatetotaltaxburdenofAccepted10February2017small-scaletaxpayers,whileforgeneraltaxpayers,totaltaxburdenchangeisuncertain.U

4、singAvailableonline12February2017uniquecompany-levelhalf-yearlypaneldataandgeneralsettingforDIDanalysisformultiplegroupsandmultipleperiods,we?ndthattheaveragetreatmenteffectsoftheVATpilotexpan-Keywords:siononcorporatetotaltaxburdenofgeneraltaxpayersareinsigni?cantinthepooledsa

5、mple.VATpilotexpansionFurthermore,theVATprogramshowsnoheterogeneitybetweenthetransportationandmod-Corporatetotaltaxburdenernservicesindustries.However,we?ndthatthepiloteffectvariesbydeductibleitems.InAsymmetricreformbonusparticular,thereductiontaxeffectisstrongerincompanieswit

6、hhigherintermediateinputrates,andthelargesteffectis60.4%.Theseresultsareconsistentwithourconceptualframework.?2017ElsevierInc.Allrightsreserved.1.IntroductionThesluggishdevelopmentofChina'sservicesindustryhasattractedconsiderableattention.AsshowninFig.1,theratioofaddedvalueoft

7、heservicessectortogrossdomesticproduct(GDP)hasremainedstagnantataround41.8%since2002.Onepop-ularexplanationforChina'sstagnantservicessectoristhatthesector'staxburden,especiallythemodernservicessector,isstilltooheavy(Pingetal.,2009;Ping,2011).Asaresult,theChinesegovernmenthasex

8、ertedextensiveefforttoimplementthevalue-addedtax(VAT)pilotexp

當前文檔最多預覽五頁，下載文檔查看全文

此文檔下載收益歸作者所有

當前文檔最多預覽五頁，下載文檔查看全文
溫馨提示：
1. 部分包含數(shù)學公式或PPT動畫的文件，查看預覽時可能會顯示錯亂或異常，文件下載后無此問題，請放心下載。
2. 本文檔由用戶上傳，版權歸屬用戶，天天文庫負責整理代發(fā)布。如果您對本文檔版權有爭議請及時聯(lián)系客服。
3. 下載前請仔細閱讀文檔內容，確認文檔內容符合您的需求后進行下載，若出現(xiàn)內容與標題不符可向本站投訴處理。
4. 下載文檔時可能由于網(wǎng)絡波動等原因無法下載或下載錯誤，付費完成后未能成功下載的用戶請聯(lián)系客服處理。