营改增、企业研发投入与企业创新产出——基于科技服务业上市公司的实证研究
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摘要
营改增作为一项重要财税制度改革,不仅会影响企业税负,也与我国产业结构优化升级、创新驱动发展等战略目标有紧密联系。为探究营改增与企业创新之间的关系,本文首先通过选取企业研发投入作为中介变量,分析营改增通过中介变量影响企业创新产出的作用机制;其次选取沪深A股科技服务业上市公司2010～2017年的面板数据,运用中介效应模型,实证研究营改增对企业创新产出的影响。结果表明:营改增对科技服务业企业创新产出的提高有促进作用。
As an important reform of fiscal and tax system, the reform of replacing business tax with VAT will not only affect the tax burden of enterprises, but also be closely related to the strategic objectives such as the optimization and upgrading of industrial structure and innovation-driven development in China. In order to explore the relationship between enterprise innovation and the reform of replacing business tax with VAT, this paper firstly selects enterprise R&D investment as the mediator variable, and analyzes the mechanism of influencing enterprise innovation output through the mediator variable.Secondly, the paper chooses the panel data of Shanghai and Shenzhen A-share listed companies from 2010 through 2017 and studies empirically the impact of replacing business tax with VAT on enterprise innovation output by using the mediation model. The results show that the reform of replacing business tax with VAT can promote the innovation output of the enterprises in the science and technology service industry.
As an important reform of fiscal and tax system, the reform of replacing business tax with VAT will not only affect the tax burden of enterprises, but also be closely related to the strategic objectives such as the optimization and upgrading of industrial structure and innovation-driven development in China. In order to explore the relationship between enterprise innovation and the reform of replacing business tax with VAT, this paper firstly selects enterprise R&D investment as the mediator variable, and analyzes the mechanism of influencing enterprise innovation output through the mediator variable.Secondly, the paper chooses the panel data of Shanghai and Shenzhen A-share listed companies from 2010 through 2017 and studies empirically the impact of replacing business tax with VAT on enterprise innovation output by using the mediation model. The results show that the reform of replacing business tax with VAT can promote the innovation output of the enterprises in the science and technology service industry.
引文
[1]洪诗晨.营改增对研发和技术服务业税负的影响及建议[J].税务研究,2015(11).
[2]陈宇菲,张志刚.营改增政策对交通运输企业影响研究—基于双重差分模型分析[J].价值工程,2016(26).
[3]范子英,彭飞.营改增的减税效应和分工效应:基于产业互联的视角[J].经济研究,2017(2).
[4]龚强,王璐颖,蔡东玲.营改增对企业创新的影响研究[J].浙江社会科学,2016(8).
[5]谭光荣,周游,李乐.营改增对服务型制造业研发投入的影响—基于双重差分倾向得分匹配法的检验[J].财经理论与实践,2017(6).
[6]张本照,逯婧.营改增能改善上市公司研发投入吗—基于沪深交易所创新型试点企业的实证分析[J].财会月刊,2015(2).
[7]梁岳,范晓静.营改增对软件服务业研发创新的影响研究[J].科技和产业,2017(6).
[8]曹诗文,张英明.营改增促进了还是抑制了企业创新?—以信息技术服务业为例[J].科技和产业,2018(1).
[9]袁建国,胡明生,唐庆.营改增对企业技术创新的激励效应[J].税务研究,2018(3).
[10]王桂军,曹平.营改增对制造业企业自主创新的影响—兼议制造业企业的技术引进[J].财经研究,2018(3).
[11]温忠麟,张雷,侯杰泰,等.中介效应检验程序及其应用[J].心理学报,2004,(36).
(1)从企业税负角度看,试点企业的减税效应与企业的规模及取得上下游企业的进项税额密切相关。一般纳税人则需要具体分析税率变动的增税效应与进项税额抵扣的减税效应两者叠加的净效应(洪诗晨,2015)。
(2)温忠麟,张雷,侯杰泰,等.中介效应检验程序及其应用[J].心理学报,2004(36):614-620.
[2]陈宇菲,张志刚.营改增政策对交通运输企业影响研究—基于双重差分模型分析[J].价值工程,2016(26).
[3]范子英,彭飞.营改增的减税效应和分工效应:基于产业互联的视角[J].经济研究,2017(2).
[4]龚强,王璐颖,蔡东玲.营改增对企业创新的影响研究[J].浙江社会科学,2016(8).
[5]谭光荣,周游,李乐.营改增对服务型制造业研发投入的影响—基于双重差分倾向得分匹配法的检验[J].财经理论与实践,2017(6).
[6]张本照,逯婧.营改增能改善上市公司研发投入吗—基于沪深交易所创新型试点企业的实证分析[J].财会月刊,2015(2).
[7]梁岳,范晓静.营改增对软件服务业研发创新的影响研究[J].科技和产业,2017(6).
[8]曹诗文,张英明.营改增促进了还是抑制了企业创新?—以信息技术服务业为例[J].科技和产业,2018(1).
[9]袁建国,胡明生,唐庆.营改增对企业技术创新的激励效应[J].税务研究,2018(3).
[10]王桂军,曹平.营改增对制造业企业自主创新的影响—兼议制造业企业的技术引进[J].财经研究,2018(3).
[11]温忠麟,张雷,侯杰泰,等.中介效应检验程序及其应用[J].心理学报,2004,(36).
(1)从企业税负角度看,试点企业的减税效应与企业的规模及取得上下游企业的进项税额密切相关。一般纳税人则需要具体分析税率变动的增税效应与进项税额抵扣的减税效应两者叠加的净效应(洪诗晨,2015)。
(2)温忠麟,张雷,侯杰泰,等.中介效应检验程序及其应用[J].心理学报,2004(36):614-620.