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- W2890846163 abstract "近年来，我国政府将增值税改革作为降低企业税负和促进产业升级的重要举措。文章以2009年增值税转型和2016年“营改增”为对象，采用事件研究法检验投资者对增值税改革的认可度。研究发现，《中华人民共和国增值税暂行条例（修订草案）》颁布期间累计超常收益率显著为正；转型地区、中央国企以及增值税行业企业的累计超常收益率，分别显著高于试点地区、地方国企以及营业税行业企业，表明投资者对增值税转型持肯定态度，并且投资者能够区分增值税转型的主要受益范围。同时，市场对全面“营改增”改革也持肯定态度，但改革行业的累计超常收益明显低于非改革行业，可能的原因是较高的改革过渡成本和溢出效应。文章通过研究投资者对增值税改革的认可度明确了税制改革的市场反应，为全面评价增值税改革提供了经验证据。" @default.
- W2890846163 created "2018-09-27" @default.
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- W2890846163 date "2016-12-01" @default.
- W2890846163 modified "2023-09-28" @default.
- W2890846163 title "投资者认可增值税改革吗-基于全面增值税转型和“营改增”的经验证据" @default.
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