本文選題：出口貿(mào)易 + 技術(shù)創(chuàng)新　； 參考：《稅務(wù)與經(jīng)濟》2017年06期

【摘要】：從稅收競爭視角考察出口貿(mào)易對技術(shù)創(chuàng)新的影響效應(yīng)。研究表明:地區(qū)出口貿(mào)易對技術(shù)創(chuàng)新水平具有顯著的促進作用;稅收競爭抑制了出口貿(mào)易對技術(shù)創(chuàng)新水平的促進效應(yīng);地區(qū)技術(shù)創(chuàng)新水平越高,出口貿(mào)易對技術(shù)創(chuàng)新的促進作用越大,同時稅收競爭的負向調(diào)節(jié)效應(yīng)也越明顯。因此,在現(xiàn)行財政分權(quán)制度框架下,應(yīng)進一步規(guī)范地方政府間稅收競爭行為,引導(dǎo)地方政府從單純出讓財稅利益向完善基礎(chǔ)設(shè)施、優(yōu)化投資環(huán)境等支出競爭轉(zhuǎn)化。同時,從根本上扭轉(zhuǎn)政績考核GDP導(dǎo)向,降低地方政府對市場干預(yù)的行為動機,充分發(fā)揮市場機制在資源配置、要素流動上的效率優(yōu)勢。
[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.
【作者單位】： 浙江財經(jīng)大學(xué)會計學(xué)院;
【基金】：紹興市“十三五”規(guī)劃2017年重點課題(項目編號:135150) 杭州市哲學(xué)社會科學(xué)規(guī)劃課題(項目編號:Z17JC088)
【分類號】：F273.1;F752.62;F812.42

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