CAJ | 학술논문

文章以2011年沪深两市82家北京市上市公司为研究样本，测算了增值税转型所涉及的五大行业的增值税转型调减比率的变动情况，以此考察增值税转型的行业效应。结果表明：高新技术企业从增值税转型中的受益程度远高于非高新技术企业；增值税转型对现代新型制造业及国家鼓励发展的行业（如信息技术业、高新技术产业）的税收减让幅度高于传统制造业；对重工业增值税的减让幅度高于轻工业。这与政策预期是一致的。
문장이2011년호심량시82가북경시상시공사위연구양본，측산료증치세전형소섭급적오대행업적증치세전형조감비솔적변동정황，이차고찰증치세전형적행업효응。결과표명：고신기술기업종증치세전형중적수익정도원고우비고신기술기업；증치세전형대현대신형제조업급국가고려발전적행업（여신식기술업、고신기술산업）적세수감양폭도고우전통제조업；대중공업증치세적감양폭도고우경공업。저여정책예기시일치적。
To evaluate the effect of the transformation of value -added tax on the industrial structure adjustment , the paper calculates the reduction ratio of value -added tax burden by taking 82 listed companies in Shenzhen and Shanghai stock market in 2011 in Beijing as samples .The results show that high and new technology enterprises benefit far higher than those of non high -tech enterprises from the transformation of value -added tax, and there is a greater reduction in the modern new manufacturing industry and industries encourage by the state (eg.Infor-mation technology industry, high-tech industry) than in the traditional manufacturing industry, greater reduction in heavy industry than in light industry , which is consistent to the policy expectation .