“营改增”对企业创新的影响研究

发布时间：2018-01-29 12:29

本文关键词： “营改增” 营业税增值税创新产业升级　出处：《浙江社会科学》2016年08期 　论文类型：期刊论文

【摘要】：创新和产业升级对中国经济发展至关重要,不同的征税方式对企业的创新行为有重要影响。我们发现,考虑到企业竞争与创新,"营改增"有利于激励企业进行创新。进一步,尽管在一些情况下,"营改增"会影响政府短期的税收收入;然而随着创新与产业升级的深化,由于企业利润随之提升,增值税下政府税收收入将超过营业税下政府税收收入。因此,"营改增"短期能够降低企业税负;从长期来看,有利于促进万众创新和产业升级,对中国经济发展有着重大的意义。
[Abstract]:Innovation and industrial upgrading are of great importance to China's economic development. Different taxation methods have an important impact on the innovation behavior of enterprises. We find that considering the competition and innovation of enterprises. "Business reform" is conducive to encouraging enterprises to innovate. Further, although in some cases, "business reform increase" will affect the government's short-term tax revenue; However, with the deepening of innovation and industrial upgrading, the government tax revenue under value-added tax will exceed the government tax revenue under business tax because of the increase of enterprise profits. Therefore, "business reform and increase" can reduce the tax burden of enterprises in the short term; In the long run, it is beneficial to promote innovation and industrial upgrading, and has great significance to China's economic development.
【作者单位】：中南财经政法大学文澜学院、金融学院;中南财经政法大学金融学院;
【分类号】：F812.42
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