增值税改革、资本和资本有机构成:基于马克思主义政治经济学的视角*

本文在全面介绍马克思主义政治经济学中关于资本及资本有机构成分析框架及论断的基础上，利用我国2005—2015年地级市的面板数据，采用双重差分模型全面考察了增值税转型和“营改增”两次改革对地区资本及资本有机构成的影响。本文研究发现：增值税转型后固定资本投入增加，可变资本投入相对减少，资本有机构成进一步提高；而“营改增”后，固定资本和可变资本投入均有增长，但资本有机构成相对下降。本文检验了马克思主义政治经济学对资本及资本有机构成论断在我国的现实意义，对进一步加强应用马克思主义政治经济学指导我国财税制度改革进行了有益尝试。

VAT REFORM,CAPITAL AND THE ORGANIC COMPOSITION OF CAPITA: BASED ON THE PERSPECTIVE OF MARXISM POLITICAL ECONOMICS

Based on the analytical framework and conclusions of capital and its organic composition in Marxist political economics, this paper investigated the influences of the VAT transformation and replacement of the business tax with VAT on the regional capital and its organic composition using difference in difference model with panel data of more than and 200 prefecture level cities in 2005—2015. The research results show that after the transformation of value added tax, fixed capital investment has increased, labor capital investment has relatively reduced and capital organic composition in the original basis has further elevatedAfter the replacement of the business tax with VAT, fixed capital and labor capital investment both have increased, and the capital organic composition has relatively lowered. This paper tested and evaluated practical significance of conclusions of Marxist political economics on capital and its organic composition in China, and made beneficial attempts of enhancing the utilization of Marxist political economics in guiding fiscal and taxation system reform in China.