税收负担与企业研发创新——来自世界银行中国企业调查数据的经验证据

发布时间：2018-04-02 18:34

本文选题：税收负担　切入点：增值税　出处：《财政研究》2017年02期

【摘要】：本文考察了税收负担对制造业企业研发创新的影响。将城市层面的增值税负担与企业所得税负担指标与世界银行2012年中国企业调查数据进行宏微观匹配,使用工具变量修正税负指标的测量误差,实证发现:税收负担对企业研发创新的广延与集约边际决策、以及多种具体形式均具有负面影响;分样本研究揭示,税收负担对中小企业、非出口企业和民营企业的影响更严重;分税种研究揭示,增值税负担的影响比企业所得税负担更严重,且该结论对于研发创新的广延与集约边际决策、多种具体形式以及所有分样本均稳健成立。这说明,间接税具有更明显的"非中性"特征、引致的效率损失大于直接税,当前税制改革所倡导的"逐步提高直接税比重"将有助于缓解税收负担对研发创新的负面影响。
[Abstract]:This paper examines the impact of tax burden on R & D innovation in manufacturing enterprises.The index of value-added tax burden and enterprise income tax burden at the city level is matched with the data of the World Bank survey of Chinese enterprises in 2012, and the tool variables are used to correct the measurement error of the tax burden index.Empirical results show that tax burden has a negative impact on the extensive and intensive marginal decision-making of R & D innovation, as well as a variety of specific forms.The impact of non-export enterprises and private enterprises is more serious, and the impact of value-added tax burden is more serious than that of enterprise income tax burden, and the conclusion is the extensive and intensive marginal decision of R & D innovation.Various concrete forms and all sub-samples are firmly established.This shows that indirect tax has a more obvious "non-neutral" feature, resulting in greater loss of efficiency than direct tax, and the "gradual increase of direct tax proportion" advocated by the current tax reform will help to alleviate the negative impact of tax burden on R & D innovation.
【作者单位】：厦门大学王亚南经济研究院;厦门大学经济学院财政系;
【基金】：国家社会科学基金青年项目《新结构经济学的视角下新常态经济发展的动力与机制研究》(项目编号:15CJL025) 北京大学新结构经济学研究中心新结构经济学专项研究基金的资助
【分类号】：F812.42;F273.1

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