“营改增”对我国制造业升级的政策影响
首发时间:2017-05-02
摘要:"营改增"政策可以有效减轻制造业税负、促进生产性服务业的发展,带动制造业升级。服务型制造业作为我国制造业升级的重要方向,具有服务业和制造业双重性质,直接受到"营改增"政策的作用。为探究"营改增"政策对制造业升级的影响,本文以服务型制造业研发投入为切入口,采用双重差分法进行实证研究,回归结果表明:"营改增"之后,服务型制造业上市公司研发投入增加了6.531%;企业规模每增加一个单位,研发投入减少0.330%;服务化程度每增加一个单位,企业研发投入增加0.100%。因此,"营改增"政策能有效促进服务型制造业上市公司增加研发投入,加强技术创新,促进我国制造业升级。
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The impact of Business Tax Replaced with Value-Added Tax in Manufacturing Upgrading
Abstract:Business Tax Replaced with value-added tax(VAT)can effectively reduce the tax burden on manufacturing, promote the development of producer services, drive manufacturing upgrades. As an important direction of China's manufacturing industry, service manufacturing industry has the dual nature of service industry and manufacturing industry. To explore the impact of "replacing business tax withVAT" policy on the upgrade of manufacturing industry, based on the service oriented manufacturing industry R & D investment as the entrance, the difference in empirical research method, the regression results show that: "after replacing business tax with VAT, service-oriented manufacturing listed company R & D investment increased 6.531%; each increase enterprise scale a unit of R & D investment reduced 0.330%; each additional service degree of a unit, R & D investment increased by 0.100%. Therefore, Business Tax Replaced with VATcan effectively promote service-oriented manufacturing listed companies to increase R & D investment, strengthen technological innovation, and promote the upgrading of China's manufacturing industry.
Keywords: Business Tax Replaced with VAT Manufacturing upgrading R & D
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