本文關(guān)鍵詞： “營(yíng)改增” 營(yíng)業(yè)稅 增值稅 創(chuàng)新 產(chǎn)業(yè)升級(jí)　出處：《浙江社會(huì)科學(xué)》2016年08期 　論文類型：期刊論文

【摘要】：創(chuàng)新和產(chǎn)業(yè)升級(jí)對(duì)中國(guó)經(jīng)濟(jì)發(fā)展至關(guān)重要,不同的征稅方式對(duì)企業(yè)的創(chuàng)新行為有重要影響。我們發(fā)現(xiàn),考慮到企業(yè)競(jìng)爭(zhēng)與創(chuàng)新,"營(yíng)改增"有利于激勵(lì)企業(yè)進(jìn)行創(chuàng)新。進(jìn)一步,盡管在一些情況下,"營(yíng)改增"會(huì)影響政府短期的稅收收入;然而隨著創(chuàng)新與產(chǎn)業(yè)升級(jí)的深化,由于企業(yè)利潤(rùn)隨之提升,增值稅下政府稅收收入將超過營(yíng)業(yè)稅下政府稅收收入。因此,"營(yíng)改增"短期能夠降低企業(yè)稅負(fù);從長(zhǎng)期來看,有利于促進(jìn)萬眾創(chuàng)新和產(chǎn)業(yè)升級(jí),對(duì)中國(guó)經(jīng)濟(jì)發(fā)展有著重大的意義。
[Abstract]:Innovation and industrial upgrading are of great importance to China's economic development. Different taxation methods have an important impact on the innovation behavior of enterprises. We find that considering the competition and innovation of enterprises. "Business reform" is conducive to encouraging enterprises to innovate. Further, although in some cases, "business reform increase" will affect the government's short-term tax revenue; However, with the deepening of innovation and industrial upgrading, the government tax revenue under value-added tax will exceed the government tax revenue under business tax because of the increase of enterprise profits. Therefore, "business reform and increase" can reduce the tax burden of enterprises in the short term; In the long run, it is beneficial to promote innovation and industrial upgrading, and has great significance to China's economic development.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)文瀾學(xué)院、金融學(xué)院;中南財(cái)經(jīng)政法大學(xué)金融學(xué)院;
【分類號(hào)】：F812.42
【正文快照】：

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王奇志;淺談中國(guó)加入世貿(mào)組織對(duì)稅收收入的影響[J];稅務(wù);2000年05期

2 姚小辛;質(zhì)疑“提前完成稅收收入任務(wù)”[J];福建稅務(wù);2002年03期

3 吳新聯(lián);2002年稅收收入形勢(shì)評(píng)點(diǎn)[J];涉外稅務(wù);2003年02期

4 ;2002中國(guó)稅收收入超17000億元較1997年翻一番[J];河北審計(jì);2003年01期

5 上官棟梁;稅務(wù)稽查不應(yīng)受稅收收入形勢(shì)的制約和影響[J];經(jīng)濟(jì)師;2005年02期

6 ;建國(guó)以來農(nóng)業(yè)各稅占稅收收入的比重[J];地方財(cái)政研究;2007年06期

7 ;去年我國(guó)財(cái)政非稅收收入同比增24.7%[J];新經(jīng)濟(jì)雜志;2008年03期

8 靳友雯;李彬;朱q，

本文編號(hào)：1473418