增值税对企业自主创新的效应分析
发布时间：2019-04-04 09:12
【摘要】：在“创新型发展战略”大背景下,科技已经成为提高企业核心竞争力的重要筹码,是其参与国际竞争的重要优势所在。李克强总理“大众创业、万众创新”的口号更加凸显了我国对科学技术的关注,企业也愈加重视科技创新对自身发展的重要性,企业对科技创新的推动作用是衡量一个国家科技实力的重要组成部分。全面改善企业自主创新基础设施、有效提升企业自主创新实力、提高自主创新产品的科技含量对促进我国科技的发展意义非凡。税收政策是国家现代化治理手段的重要组成部分,它对经济调节、行业转型、产业结构调整起着关键性作用。《中国制造2025》发展报告书中明确提出要把税收政策作为调整产业结构和推动工业科技现代化发展的重要抓手,依法推进增值税改革步伐,助力产业转型升级和科技现代化建设,充分发挥税收政策对宏观经济的调控作用。为了研究增值税对企业自主创新发展的总体效应,本文选择我国科技研发的核心主体即规模以上工业企业作为研究对象并结合地域特点,选取了全国30个省市自治区(剔除样本数据不全的西藏和我国香港、澳门、台湾地区)2009年至2014年的数据样本。在实证部分摘取规模以上工业企业的年度RD费用支出、年度专利技术申请数、年度技术市场成交额作为自变量并采用逐步回归分析法,对不同税种之间进行横向比较与增值税在企业研发投入、专利申请、技术市场成交额三个方面的纵向比较相结合,为了更好地分析不同区域之间因经济发展水平不同所带来税收效果的差异化,本文还根据经济发展水平划分东、中、西部进行比较,以便客观地分析增值税带来的效应。横向分析的实证结果表明增值税税收优惠政策对激励企业增加RD费用支出方面具有正效应,企业所得税对提高技术市场成交额具有显著的影响,但企业所得税对企业研发费用投入方面具有负效应,对专利申请没有显著效应。东、中、西部的实证结果显示,增值税税收优惠促进企业研发费用投入对东部和西部地区具有显著的效应,而中部地区没有显著线性关系,而且增值税对活跃技术市场具有正效应。基于此,根据论文的实证结果和理论知识最后得出增值税对促进企业自主创新的效应优于企业所得税。
[Abstract]:Under the background of "innovative development strategy", science and technology has become an important chip to improve the core competitiveness of enterprises, and it is the important advantage of participating in international competition. Prime Minister Li Keqiang's slogan of "Mass Entrepreneurship, Mass Innovation" has even more highlighted our country's concern about science and technology, and enterprises have also paid more attention to the importance of scientific and technological innovation to their own development. The promoting role of enterprises to scientific and technological innovation is an important part of measuring a country's scientific and technological strength. It is of great significance to improve the infrastructure of independent innovation, effectively enhance the strength of independent innovation, and improve the scientific and technological content of independent innovation products in order to promote the development of science and technology in China. Tax policy is an important part of the modern governance means of the country. It regulates the economy and transforms the industry. The adjustment of industrial structure plays a key role. In the < made in China 2025 > Development report, it was clearly proposed that the tax policy should be regarded as an important starting point for adjusting the industrial structure and promoting the modernization of industrial science and technology, and that the pace of value-added tax reform should be pushed forward according to law. Help industry transformation and upgrade and science and technology modernization construction, give full play to the tax policy to the macro-economic regulation and control role. In order to study the overall effect of value added tax (VAT) on the development of independent innovation of enterprises, this paper chooses the core subject of R & D in China, that is, industrial enterprises above scale, as the research object and combines the regional characteristics. The data samples from 2009 to 2014 were selected from 30 provinces and autonomous regions in China (Tibet with incomplete sample data and Hong Kong, Macao and Taiwan in China). In the empirical part, the annual RD expenses of industrial enterprises above scale, the number of annual patent applications and the annual transaction volume of technology market are selected as independent variables and the stepwise regression analysis is used. The horizontal comparison among different taxes is combined with the vertical comparison of VAT in three aspects: enterprise R & D investment, patent application, and technical market turnover. In order to better analyze the difference of tax effect caused by the different level of economic development among different regions, this paper also divides the east, middle and west according to the level of economic development, so as to objectively analyze the effect of value added tax (VAT). The empirical results of horizontal analysis show that VAT preferential policies have a positive effect on stimulating enterprises to increase RD expenditure, and enterprise income tax has a significant impact on increasing transaction volume in technology market. However, enterprise income tax has a negative effect on the investment of enterprise R & D expenses, but no significant effect on patent application. The empirical results of eastern, middle and western regions show that VAT tax incentives promote R & D expenditure of enterprises with significant effects on the eastern and western regions, while there is no significant linear relationship between the central region and the central region. And value-added tax has a positive effect on active technology market. Based on the empirical results and theoretical knowledge, it is concluded that the value added tax (VAT) is superior to the enterprise income tax in promoting independent innovation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F273.1
本文编号：2453676
[Abstract]:Under the background of "innovative development strategy", science and technology has become an important chip to improve the core competitiveness of enterprises, and it is the important advantage of participating in international competition. Prime Minister Li Keqiang's slogan of "Mass Entrepreneurship, Mass Innovation" has even more highlighted our country's concern about science and technology, and enterprises have also paid more attention to the importance of scientific and technological innovation to their own development. The promoting role of enterprises to scientific and technological innovation is an important part of measuring a country's scientific and technological strength. It is of great significance to improve the infrastructure of independent innovation, effectively enhance the strength of independent innovation, and improve the scientific and technological content of independent innovation products in order to promote the development of science and technology in China. Tax policy is an important part of the modern governance means of the country. It regulates the economy and transforms the industry. The adjustment of industrial structure plays a key role. In the < made in China 2025 > Development report, it was clearly proposed that the tax policy should be regarded as an important starting point for adjusting the industrial structure and promoting the modernization of industrial science and technology, and that the pace of value-added tax reform should be pushed forward according to law. Help industry transformation and upgrade and science and technology modernization construction, give full play to the tax policy to the macro-economic regulation and control role. In order to study the overall effect of value added tax (VAT) on the development of independent innovation of enterprises, this paper chooses the core subject of R & D in China, that is, industrial enterprises above scale, as the research object and combines the regional characteristics. The data samples from 2009 to 2014 were selected from 30 provinces and autonomous regions in China (Tibet with incomplete sample data and Hong Kong, Macao and Taiwan in China). In the empirical part, the annual RD expenses of industrial enterprises above scale, the number of annual patent applications and the annual transaction volume of technology market are selected as independent variables and the stepwise regression analysis is used. The horizontal comparison among different taxes is combined with the vertical comparison of VAT in three aspects: enterprise R & D investment, patent application, and technical market turnover. In order to better analyze the difference of tax effect caused by the different level of economic development among different regions, this paper also divides the east, middle and west according to the level of economic development, so as to objectively analyze the effect of value added tax (VAT). The empirical results of horizontal analysis show that VAT preferential policies have a positive effect on stimulating enterprises to increase RD expenditure, and enterprise income tax has a significant impact on increasing transaction volume in technology market. However, enterprise income tax has a negative effect on the investment of enterprise R & D expenses, but no significant effect on patent application. The empirical results of eastern, middle and western regions show that VAT tax incentives promote R & D expenditure of enterprises with significant effects on the eastern and western regions, while there is no significant linear relationship between the central region and the central region. And value-added tax has a positive effect on active technology market. Based on the empirical results and theoretical knowledge, it is concluded that the value added tax (VAT) is superior to the enterprise income tax in promoting independent innovation.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F273.1
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