增值稅對企業(yè)自主創(chuàng)新的效應分析
發(fā)布時間：2019-04-04 09:12
【摘要】：在“創(chuàng)新型發(fā)展戰(zhàn)略”大背景下,科技已經(jīng)成為提高企業(yè)核心競爭力的重要籌碼,是其參與國際競爭的重要優(yōu)勢所在。李克強總理“大眾創(chuàng)業(yè)、萬眾創(chuàng)新”的口號更加凸顯了我國對科學技術的關注,企業(yè)也愈加重視科技創(chuàng)新對自身發(fā)展的重要性,企業(yè)對科技創(chuàng)新的推動作用是衡量一個國家科技實力的重要組成部分。全面改善企業(yè)自主創(chuàng)新基礎設施、有效提升企業(yè)自主創(chuàng)新實力、提高自主創(chuàng)新產(chǎn)品的科技含量對促進我國科技的發(fā)展意義非凡。稅收政策是國家現(xiàn)代化治理手段的重要組成部分,它對經(jīng)濟調節(jié)、行業(yè)轉型、產(chǎn)業(yè)結構調整起著關鍵性作用�！吨袊圃�2025》發(fā)展報告書中明確提出要把稅收政策作為調整產(chǎn)業(yè)結構和推動工業(yè)科技現(xiàn)代化發(fā)展的重要抓手,依法推進增值稅改革步伐,助力產(chǎn)業(yè)轉型升級和科技現(xiàn)代化建設,充分發(fā)揮稅收政策對宏觀經(jīng)濟的調控作用。為了研究增值稅對企業(yè)自主創(chuàng)新發(fā)展的總體效應,本文選擇我國科技研發(fā)的核心主體即規(guī)模以上工業(yè)企業(yè)作為研究對象并結合地域特點,選取了全國30個省市自治區(qū)(剔除樣本數(shù)據(jù)不全的西藏和我國香港、澳門、臺灣地區(qū))2009年至2014年的數(shù)據(jù)樣本。在實證部分摘取規(guī)模以上工業(yè)企業(yè)的年度RD費用支出、年度專利技術申請數(shù)、年度技術市場成交額作為自變量并采用逐步回歸分析法,對不同稅種之間進行橫向比較與增值稅在企業(yè)研發(fā)投入、專利申請、技術市場成交額三個方面的縱向比較相結合,為了更好地分析不同區(qū)域之間因經(jīng)濟發(fā)展水平不同所帶來稅收效果的差異化,本文還根據(jù)經(jīng)濟發(fā)展水平劃分東、中、西部進行比較,以便客觀地分析增值稅帶來的效應。橫向分析的實證結果表明增值稅稅收優(yōu)惠政策對激勵企業(yè)增加RD費用支出方面具有正效應,企業(yè)所得稅對提高技術市場成交額具有顯著的影響,但企業(yè)所得稅對企業(yè)研發(fā)費用投入方面具有負效應,對專利申請沒有顯著效應。東、中、西部的實證結果顯示,增值稅稅收優(yōu)惠促進企業(yè)研發(fā)費用投入對東部和西部地區(qū)具有顯著的效應,而中部地區(qū)沒有顯著線性關系,而且增值稅對活躍技術市場具有正效應�；诖�,根據(jù)論文的實證結果和理論知識最后得出增值稅對促進企業(yè)自主創(chuàng)新的效應優(yōu)于企業(yè)所得稅。
[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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F273.1
本文編號：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.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F273.1
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