外资税收政策对技术创新、引资质量的影响研究

发布时间：2018-03-30 04:17

本文选题：税收激励　切入点：外商直接投资　出处：《山东大学学报(哲学社会科学版)》2017年03期

【摘要】：从行业层面测算外资企业实际有效增值税率,发现我国对外资企业实施了大幅度增值税税率优惠政策且呈现出两个明显特征:税率上具有显著的行业差异性、规则上呈现相机抉择的特征。进一步,基于日本对华制造业FDI面板数据的实证研究显示:低技术含量行业FDI具有更高的税率弹性,说明其对税收优惠政策变化的敏感度更高,对相机抉择性政策依赖度更大;高技术含量行业FDI与税率变动之间无相关性,说明此类FDI对税收优惠政策变化的敏感度较低,对相机抉择性政策依赖度较小。据此提出单一规则型税收政策将引致我国新增FDI质量提高,促进存量FDI技术创新度提升,进而增加其创新绩效以及技术溢出水平。
[Abstract]:This paper calculates the actual effective VAT rate of foreign-funded enterprises from the industry level, and finds out that China has implemented the preferential policy of VAT tax rate to foreign-funded enterprises by a large margin and has two obvious characteristics: the tax rate has obvious industry difference. Furthermore, an empirical study based on Japanese manufacturing FDI panel data shows that FDI in low-tech industries has higher tax flexibility, indicating that it is more sensitive to changes in preferential tax policies. There is no correlation between FDI and tax rate changes in high-tech industries, which indicates that such FDI is less sensitive to changes in preferential tax policies. Based on this, the author puts forward that the single rule tax policy will improve the quality of new FDI, promote the technological innovation degree of stock FDI, and then increase its innovation performance and technology spillover level.
【作者单位】：中山大学管理学院;青岛大学经济学院;
【基金】：教育部人文社科项目“税收激励与制造业FDI质量——基于跨国分割框架内异质性企业视角的研究(12YJC790077) 广东省软科学研究计划项目“以内部创业提升国有企业创新绩效路径研究”(2015A070704013) 广东省哲学社科项目“结构自主性、策略性嵌入及其对传统产业集群网络创新的影响”(GD15CYJ15) 青岛市社科项目“OFDI对青岛市区域技术创新能力的影响研究”(QDSKL1501052)
【分类号】：F273.1;F812.42

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