税收竞争视角下出口贸易对技术创新的影响效应

发布时间：2018-06-15 20:43

本文选题：出口贸易 + 技术创新　；参考：《税务与经济》2017年06期

【摘要】：从税收竞争视角考察出口贸易对技术创新的影响效应。研究表明:地区出口贸易对技术创新水平具有显著的促进作用;税收竞争抑制了出口贸易对技术创新水平的促进效应;地区技术创新水平越高,出口贸易对技术创新的促进作用越大,同时税收竞争的负向调节效应也越明显。因此,在现行财政分权制度框架下,应进一步规范地方政府间税收竞争行为,引导地方政府从单纯出让财税利益向完善基础设施、优化投资环境等支出竞争转化。同时,从根本上扭转政绩考核GDP导向,降低地方政府对市场干预的行为动机,充分发挥市场机制在资源配置、要素流动上的效率优势。
[Abstract]:This paper investigates the effect of export trade on technological innovation from the perspective of tax competition. The research shows that: regional export trade has a significant role in promoting the level of technological innovation; tax competition inhibits the promoting effect of export trade on the level of technological innovation; the higher the level of regional technological innovation, the higher the level of regional technological innovation. The greater the promotion effect of export trade to technological innovation, the more obvious the negative regulation effect of tax competition. Therefore, under the framework of the current fiscal decentralization system, we should further standardize the tax competition among local governments, and guide the local governments to transform from simply transferring fiscal and tax benefits to improving infrastructure and optimizing the investment environment. At the same time, it is necessary to fundamentally reverse the performance assessment of GDP, reduce the local government's motivation to intervene in the market, and give full play to the efficiency advantages of the market mechanism in the allocation of resources and the flow of elements.
【作者单位】：浙江财经大学会计学院;
【基金】：绍兴市“十三五”规划2017年重点课题(项目编号:135150) 杭州市哲学社会科学规划课题(项目编号:Z17JC088)
【分类号】：F273.1;F752.62;F812.42

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