税收激进对企业经营战略的影响

发布时间：2018-03-29 23:14

本文选题：税收优惠　切入点：税收激进　出处：《东南大学》2017年硕士论文

【摘要】：税收优惠与财政补贴作为两种主要的政策工具,目前已被世界各国政府广泛用于激励企业可持续发展活动。改革开放以来,我国逐渐从计划经济体制向市场经济体制过渡,国家颁布了一系列促进市场经济转型的税收优惠政策。无论是理论上国内外学者对于税收政策的研究,还是实践中税收政策实施的效力,都证明了税收优惠政策的"援助"作为"政府之手"的形式之一,在经济发展与体制转型中发挥了重要作用。企业作为税收优惠政策的受众者,也希望通过政府的"援助之手"来帮助减少部分税收负担,提高企业自身绩效。然而,2014年国务院62文《关于清理规范税收等优惠政策的通知》以及后续政策,提出将全面清理已有的各类税收优惠政策,国家的税收政策出现了变化。我们开始反思税收优惠政策的规范性和有效性——税收优惠的"援助之手"给企业带来的经济利益是否会使企业产生一种优惠的路径依赖,造成企业的不思进取而不愿进行转型?这种路径依赖对企业经营战略有何影响?什么性质的企业会倾向税收激进行为来获取这种优惠援助?商业模式往往被视为经营战略的具体表现,本文以商业模式转型作为经营战略的切入点,采用理论与实证相结合的研究方法,借鉴国内外关于税收激进行为和企业转型的研究成果,结合中国特有的税制背景,实证检验了税收优惠下企业的税收激进行为对经营战略的影响。研究结果表明企业税收激进行为抑制了企业的商业模式转型,不利于企业经营战略的制定、调整和转变;非国有企业的税收激进行为对企业商业模式转型的抑制性更为显著;高科技企业的税收激进行为对企业商业模式转型的抑制性比非高科技企业显著;另外,税收激进行为还阻碍了企业的创新活动。
[Abstract]:As two main policy tools, tax preference and financial subsidy have been widely used by governments all over the world to stimulate the sustainable development of enterprises. Since the reform and opening up, China has gradually shifted from a planned economy to a market economy. The state has promulgated a series of preferential tax policies to promote the transformation of the market economy. Whether it is the study of tax policies by domestic and foreign scholars in theory or the effectiveness of the implementation of tax policies in practice, As a form of "government hand", which plays an important role in economic development and institutional transformation. It also hopes to help reduce part of the tax burden and improve the performance of enterprises through the government's "aid hand." however, in 2014, the State Council's 62-article circular on cleaning up preferential policies such as regulating taxation, and its follow-up policies, Proposing to comprehensively clean up all kinds of preferential tax policies already in place, The country's tax policy has changed. We are beginning to reflect on the normative and effectiveness of tax preferential policies-whether the economic benefits brought to enterprises by the "aid hand" of tax incentives will lead to a kind of preferential path dependence. The enterprise is unwilling to make a transition because of its unwillingness to make progress. How does this path dependence affect the business strategy? What is the nature of a business that favours tax activism in order to obtain such preferential assistance? The business model is often regarded as the concrete performance of the business strategy. This paper takes the transformation of the business model as the starting point of the business strategy, and adopts the research method of combining theory with empirical research. Draw lessons from the domestic and foreign research on tax radical behavior and enterprise transformation, combined with the background of China's unique tax system, The research results show that the radical behavior of enterprise tax revenue inhibits the transformation of business model, which is not conducive to the formulation, adjustment and transformation of business strategy. The tax radical behavior of non-state-owned enterprises has a more significant inhibitory effect on the transformation of enterprise business model; the tax radical behavior of high-tech enterprises has significantly inhibited the transformation of enterprise business model than that of non-high-tech enterprise; in addition, Tax activism also hampers innovation.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F272

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