中文摘要：

本文以中国上市公司为研究对象,利用营改增在不同地区、不同行业逐步展开的自然实验,采用倍差法考察了这一税制改革对企业纳税遵从的影响。研究发现,营改增显著提高了企业的纳税遵从程度,并且在试点越早的地区和行业内,企业纳税遵从提高得更加显著。这就解释了营改增之后我国税收收入能够不减反增的微观原因,同时也说明从税制根源上解决服务业的重复征税问题,有利于降低企业交易成本,提升企业纳税遵从。

英文摘要：

Based on the micro-level data of Chinese listed corporations, this paper takes the pilot reforms in different industries and different areas as natural experiments, and estimates the impact of replacing business tax with VAT on corporate tax compliance by difference-in-difference （DID） identification. The paper finds that such reform can promote the degree of tax compliance, especially, in the earlier pilot areas and industries. The paper explains why the tax revenue increases rather than decreases after replacing business tax with VAT in the country and argues that solving the problem of double taxation of services from the root causes of the tax system is conducive to reducing business transaction costs and enhancing corporate tax compliance.