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本文运用事件研究法实证检验了增值税扩围改革的有效性,为优化增值税改革路径和完善实施机制提供了经验证据。主要结论和启示是:改革对上市公司有显著的冲击效应和明显的市场反应;改革有利于消除企业流转税重复征税,加快服务经济转型;在改革中需要谨慎选择增值税扩围后适用税率;改革需要考虑行业投入特征及行业减税公平,以优化整体结构性减税效果。
This article empirically tests the validity of the VAT expansionary expansion by using the event research method, which provides empirical evidence for optimizing the VAT reform path and perfecting the implementation mechanism. The main conclusion and enlightenment are: the reform has a significant impact on listed companies and obvious market reaction; the reform is conducive to eliminating double taxation of corporate turnover tax and speeding up the transformation of service economy; in the reform, the tax rate should be carefully chosen after the expansion of value added tax ; Reform needs to consider the characteristics of industry inputs and industry tax fair to optimize the overall structural tax cuts.