5339 
6338关于增值税转型对企业间成本加成率分布与资源配置效率的影响，鲜有文献对此进行考察和识别。文章基于1998−2007年中国微观企业数据，将2004年东北地区试行的增值税改革视为准自然实验，采用双重差分法考察了增值税转型对中国制造业成本加成率分布以及资源配置效率的影响。研究发现，以增值税转型为代表的减税政策有效降低了成本加成率分布的离散程度，改善了制造业的资源配置效率。进一步地，增值税转型能更多地促使高成本加成企业降低成本加成率，并可以通过价格和边际成本渠道对缩小企业间成本加成率差距产生显著影响。基于行业国有资本份额、资本密集度和行业技术水平的异质性检验表明，税收激励对高国企份额行业、劳动密集型行业和一般技术水平行业的作用更为显著。因此，应针对性地实施税收改革，以更好地发挥税收激励的资源配置效应。
增值税转型、成本加成率分布与资源配置效率
摘要
参考文献
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引用本文
康茂楠, 毛凯林, 刘灿雷. 增值税转型、成本加成率分布与资源配置效率[J]. 财经研究, 2019, 45(2): 4-16.
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