增值税减免、企业税负与创新投入——基于2013-2015年调查数据的分析

发布时间：2018-03-31 07:34

本文选题：增值税优惠　切入点：企业税负　出处：《商业研究》2017年11期

【摘要】：本文利用2013-2015年制造业和信息服务业全国税收调查数据,通过固定效应模型考察增值税优惠对企业税负、销售收入及创新投入的影响。研究发现:增值税优惠导致一般纳税人企业所得税负和实际总税负显著上升,但却会显著降低小规模纳税人实际总税负;增值税优惠显著降低一般纳税人销售收入,但却显著提高小规模纳税人销售收入;增值税优惠显著提高东部企业创新投入,企业所得税负抑制了东部企业创新投入;东部企业税负比中西部企业税负高,但是比中西部企业吸引了更多企业创新投资。因此,应扩大增值税优惠的覆盖面,扩大增值税优惠的对象和抵扣项目范围,兼顾效率与公平原则,降低东部企业增值税负,让中西部地方政府享有更多增值税分成比例,提高创新投入,缩小地区差异。
[Abstract]:Based on the national tax survey data of manufacturing industry and information service industry from 2013 to 2015, this paper investigates the effect of VAT preference on enterprise tax burden, sales income and innovation input through fixed effect model.It is found that the VAT preferential treatment can significantly increase the corporate income tax burden and the real total tax burden of the general taxpayer, but will significantly reduce the actual total tax burden of the small-scale taxpayers, while the VAT preferential treatment will significantly reduce the sales income of the ordinary taxpayers.However, the sales income of small-scale taxpayers has been significantly increased; the value-added tax preference has significantly increased the innovation input of enterprises in the east, and the burden of enterprise income tax has restrained the investment in innovation in the eastern part of the country, and the tax burden of enterprises in the east is higher than that of enterprises in the Midwest.But more investment in innovation has been attracted than in the Midwest.Therefore, we should expand the coverage of VAT preferences, expand the scope of VAT preferences and credit items, take into account the principles of efficiency and fairness, reduce the negative value added tax of enterprises in the east, and let local governments in the central and western regions enjoy more VAT shares.Improve innovation investment and reduce regional differences.
【作者单位】：深圳大学经济学院;深圳市地方税务局;
【基金】：教育部人文社会科学重点研究基地重大项目“中国经济特区创新驱动发展的金融支持研究”,项目编号:14JJD790041
【分类号】：F273.1;F275;F812.42

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