本文選題：稅收優(yōu)惠　切入點：稅收激進　出處：《東南大學》2017年碩士論文

【摘要】：稅收優(yōu)惠與財政補貼作為兩種主要的政策工具,目前已被世界各國政府廣泛用于激勵企業(yè)可持續(xù)發(fā)展活動。改革開放以來,我國逐漸從計劃經(jīng)濟體制向市場經(jīng)濟體制過渡,國家頒布了一系列促進市場經(jīng)濟轉(zhuǎn)型的稅收優(yōu)惠政策。無論是理論上國內(nèi)外學者對于稅收政策的研究,還是實踐中稅收政策實施的效力,都證明了稅收優(yōu)惠政策的"援助"作為"政府之手"的形式之一,在經(jīng)濟發(fā)展與體制轉(zhuǎn)型中發(fā)揮了重要作用。企業(yè)作為稅收優(yōu)惠政策的受眾者,也希望通過政府的"援助之手"來幫助減少部分稅收負擔,提高企業(yè)自身績效。然而,2014年國務院62文《關(guān)于清理規(guī)范稅收等優(yōu)惠政策的通知》以及后續(xù)政策,提出將全面清理已有的各類稅收優(yōu)惠政策,國家的稅收政策出現(xiàn)了變化。我們開始反思稅收優(yōu)惠政策的規(guī)范性和有效性——稅收優(yōu)惠的"援助之手"給企業(yè)帶來的經(jīng)濟利益是否會使企業(yè)產(chǎn)生一種優(yōu)惠的路徑依賴,造成企業(yè)的不思進取而不愿進行轉(zhuǎn)型?這種路徑依賴對企業(yè)經(jīng)營戰(zhàn)略有何影響?什么性質(zhì)的企業(yè)會傾向稅收激進行為來獲取這種優(yōu)惠援助?商業(yè)模式往往被視為經(jīng)營戰(zhàn)略的具體表現(xiàn),本文以商業(yè)模式轉(zhuǎn)型作為經(jīng)營戰(zhàn)略的切入點,采用理論與實證相結(jié)合的研究方法,借鑒國內(nèi)外關(guān)于稅收激進行為和企業(yè)轉(zhuǎn)型的研究成果,結(jié)合中國特有的稅制背景,實證檢驗了稅收優(yōu)惠下企業(yè)的稅收激進行為對經(jīng)營戰(zhàn)略的影響。研究結(jié)果表明企業(yè)稅收激進行為抑制了企業(yè)的商業(yè)模式轉(zhuǎn)型,不利于企業(yè)經(jīng)營戰(zhàn)略的制定、調(diào)整和轉(zhuǎn)變;非國有企業(yè)的稅收激進行為對企業(yè)商業(yè)模式轉(zhuǎn)型的抑制性更為顯著;高科技企業(yè)的稅收激進行為對企業(yè)商業(yè)模式轉(zhuǎn)型的抑制性比非高科技企業(yè)顯著;另外,稅收激進行為還阻礙了企業(yè)的創(chuàng)新活動。
[Abstract]:As two main policy tools, tax preference and financial subsidy have been widely used by governments all over the world to stimulate the sustainable development of enterprises. Since the reform and opening up, China has gradually shifted from a planned economy to a market economy. The state has promulgated a series of preferential tax policies to promote the transformation of the market economy. Whether it is the study of tax policies by domestic and foreign scholars in theory or the effectiveness of the implementation of tax policies in practice, As a form of "government hand", which plays an important role in economic development and institutional transformation. It also hopes to help reduce part of the tax burden and improve the performance of enterprises through the government's "aid hand." however, in 2014, the State Council's 62-article circular on cleaning up preferential policies such as regulating taxation, and its follow-up policies, Proposing to comprehensively clean up all kinds of preferential tax policies already in place, The country's tax policy has changed. We are beginning to reflect on the normative and effectiveness of tax preferential policies-whether the economic benefits brought to enterprises by the "aid hand" of tax incentives will lead to a kind of preferential path dependence. The enterprise is unwilling to make a transition because of its unwillingness to make progress. How does this path dependence affect the business strategy? What is the nature of a business that favours tax activism in order to obtain such preferential assistance? The business model is often regarded as the concrete performance of the business strategy. This paper takes the transformation of the business model as the starting point of the business strategy, and adopts the research method of combining theory with empirical research. Draw lessons from the domestic and foreign research on tax radical behavior and enterprise transformation, combined with the background of China's unique tax system, The research results show that the radical behavior of enterprise tax revenue inhibits the transformation of business model, which is not conducive to the formulation, adjustment and transformation of business strategy. The tax radical behavior of non-state-owned enterprises has a more significant inhibitory effect on the transformation of enterprise business model; the tax radical behavior of high-tech enterprises has significantly inhibited the transformation of enterprise business model than that of non-high-tech enterprise; in addition, Tax activism also hampers innovation.
【學位授予單位】：東南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F272

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