固定资产加速折旧新政在东莞制造业的实施效果研究--基于东莞制造业的调查

发布时间：2017-12-28 13:32

本文关键词：固定资产加速折旧新政在东莞制造业的实施效果研究--基于东莞制造业的调查　出处：基于东莞制造业的调查　论文类型：期刊论文

【摘要】：固定资产加速折旧新政是一项重要的供给侧结构性改革和创新驱动税收政策。通过问卷调查"世界工厂"东莞市967户企业,发现新政实施普惠度和企业满意度均不高。Logit模型回归显示,微观企业的内在特征、经营条件和政策认知会影响其对新政的应用度;新政实施呈现出显著的受众特征。根据对15户典型企业的实地访谈,剖析各类企业抵触新政的现实原因并提出对策。企业大多预期新政的未来作用很有限,效果评价存在显著的门槛效应,其中六个特定行业企业和高新技术企业的满意度相对较高。研究结论可为新政的事后评价、管理服务及后续应变调整提供参考指引。
[Abstract]:The new policy of accelerated depreciation of fixed assets is an important structural reform of the supply side and the tax policy driven by innovation. Through a questionnaire survey of 967 enterprises in the "world factory" in Dongguan, it is found that the implementation of the new deal is not high and the satisfaction of the enterprises is not high. Logit model regression shows that the internal characteristics, operating conditions and policy cognition of micro enterprises will affect their application to new deal. According to the field interview to 15 typical enterprises, this paper analyzes the practical reasons for various enterprises to conflict with the new policy and puts forward the countermeasures. Most of the enterprises expect the future role of the new deal is very limited, and there is a significant threshold effect in the effectiveness evaluation, of which the satisfaction of the six specific industries and high-tech enterprises is relatively high. The conclusions can provide reference guidance for the post evaluation of the new deal, the management service and the adjustment of the follow-up strain.
【作者单位】：暨南大学经济学院;
【基金】：国家自然科学基金面上项目“税制结构与可持续经济增长:基于地方政府行为的研究”(71573106)
【分类号】：F233;F427
【正文快照】： 一、引言中国经济正处于转型升级的关键时期,旧的增长动能不断弱化,新的增长点还未明朗,“新常态”下的发展动力要从传统的要素驱动转向创新驱动。为了激发微观主体活力和推动产业结构优化升级,2014年10月20日中国发布了《关于完善固定资产加速折旧企业所得税政策的通知》(

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