产业发展视角下税收优惠与财政补贴激励效果比较研究——基于信息技术、新能源产业上市公司经营业绩的面板数据分析

发布时间：2018-11-14 07:32

【摘要】：税收优惠、财政补贴是财税激励政策的主要政策工具,并被广泛应用于激励产业发展。本文采用上市公司的微观数据同时分析了税收优惠、财政补贴这两种政策工具对信息技术、新能源产业发展的影响效果及其差异。研究发现,税收优惠、财政补贴两种政策工具都对信息技术、新能源产业发展具有显著的正影响但差异明显:对不同的产业来说,税收优惠、财政补贴两种政策工具的影响效果具有明显差异;对同一产业来说,税收优惠、财政补贴两种政策工具之间也具有明显差异。根据研究结果,本文提出:为充分发挥税收优惠、财政补贴激励产业发展的作用,在注重激励力度的基础上,更要注重结构优化,统筹运用税收优惠、财政补贴两种政策工具。为此,本文还进一步通过实证分析,尝试测算了税收优惠、财政补贴两种政策工具在激励信息技术、新能源产业发展时的最优比例。
[Abstract]:Tax preference, financial subsidy is the main policy tool of fiscal incentive policy, and is widely used to stimulate industrial development. In this paper, the microcosmic data of listed companies are used to analyze the effects and differences of tax preference and financial subsidy on the development of information technology and new energy industry. The study found that tax incentives and fiscal subsidies have a significant positive impact on information technology and the development of new energy industries, but there are significant differences: for different industries, tax incentives, The effect of the two kinds of policy tools is obviously different; For the same industry, there are obvious differences between tax preference and financial subsidy. According to the research results, this paper puts forward that in order to give full play to the role of tax preferences and fiscal subsidies to stimulate the development of industry, we should pay more attention to the optimization of structure, the overall use of tax preferences and financial subsidies on the basis of incentives. Therefore, through the empirical analysis, this paper tries to calculate the optimal proportion of the two policy tools, tax preference and financial subsidy, to stimulate the development of information technology and new energy industry.
【作者单位】：中南财经政法大学会计学院/政府会计研究所;武汉大学质量发展战略研究院;中南财经政法大学统计与数学学院;
【基金】：中央高校基本科研业务费——中南财经政法大学基本科研业务费青年教师创新项目“财政补贴、税收优惠对上市公司激励效应的研究”(项目号:31541411114)的资助
【分类号】：F812.42

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