“ 营改增 ” 对电信业税负和业绩的影响研究—— 基于上市公司双重差分模型

The telecommunication industry is the basic department of our national economy and occupies an important position in the national economy. From June 2014 to now, the telecom industry "increased" in the last 4 years, "the battalion to increase" after the telecom enterprise tax burden is increasing is reduced, the performance will be affected by the policy, the extent of the impact, is the focus of the academic debate. This paper adopts the "Battalion to Increase" (2014.6 ), that is, the annual report data of the listed companies of Shanghai and Shenzhen in the 2013.6-2016.12 test Group and the control group are the research object, using the did dual difference model to carry on the empirical analysis, through the two difference, compares the enterprise tax burden and the achievement in "the battalion to increase "Before and after the change. The empirical results show that the "battalion change" has no significant effect on the tax burden of the telecom enterprises, neither significantly increases the corporate tax burden, nor causes a significant decline in tax burden, and maintains a stable tax burden. At the same time, the "increase in the camp" will significantly improve the performance of telecommunications enterprises. Basically achieved the "tax burden basically remain unchanged, tax reform smooth transition" this initial goal.