增值税转型对企业技术进步的影响——基于我国上市公司的研究  

The Impact of Value-Added Tax Transformation on Technological Progress——Research on Chinese Listed Companies

作　　者：苗好鑫[1] 申尊焕[1] 

机构地区：[1]西安电子科技大学经济管理学院,陕西西安710071

出　　处：《西安财经学院学报》2014年第1期67-71,共5页Journal of Xi’an University of Finance & Economics

基　　金：中央高校基本科研业务费专项资金资助(K5051306011)

摘　　要：以往文献对增值税转型影响的研究,无论从宏观还是微观都是基于财务指标从效益角度分析,却没有从效率——技术进步的角度研究。文章通过构建双重差分法模型研究增值税转型对企业技术进步的影响。研究结果表明:增值税转型对非国有企业的技术进步的促进作用大于国有企业,对高新技术企业技术进步的促进作用大于非高新技术企业,并且增值税转型对企业技术进步的促进作用随着融资约束程度的不同呈倒U型变化。The previous literatures on the impact of VAT are based on financial indicators from the perspec- tive of efficiency, but not from the perspective of technological progress. The paper studies the impact of VAT on technological advances of enterprises by constructing the double difference method model and found VAT to non-state-owned enterprises to promote the role of technological progress than state-owned enterprises, high-tech enterprises to promote the role of technological progress than non-high-tech enter- prises, and the value-added tax transformation on the promotion of technological progress with the role of the different levels of financing constraints in an inverted U-shape changes.

关 键 词：增值税转型 双重差分法 技术进步 

分 类 号：F810.424[经济管理—财政学]