“营改增”与企业创新型无形资产投资——基于信息技术服务业上市公司的双重差分研究  

The Replacement of Business Tax by VAT and Creative Intangible Asset Investment

作　　者：袁从帅[1] 包文馨 

机构地区：[1]浙江省国家税务局收入核算处,浙江杭州310006 [2]浙江旅游职业学院外语系,浙江杭州311231

出　　处：《河北经贸大学学报（综合版）》2015年第3期81-83,共3页Journal of Hebei University of Economics and Business(Comprehensive Edition)

摘　　要：我国于2012年开始进行"营改增"的税制改革试点这一政策给投资形势带来了新格局。研究发现,不论是总量还是人均,"营改增"都显著促进了信息技术服务业上市公司的创新型无形资产投资,这有利于形成创新研发的经济氛围,对当下经济转型升级也具有重要意义,"营改增"的进一步扩围将更有利于企业投资和产业融合发展。The replacement of business tax by VAT policy reform brought new pattern for the investment situation. The study found that whether total or per capita, the reform will significantly promote the innovative intangible assets investment for the information technology services industry listing corporations, which is conducive to the formation of innovative RD economic atmosphere, and it also has the significance impact on the current economic transformation and upgrading. The reform will be more conducive to the business investment and industry fusion development.

关 键 词：“营改增” 创新型无形资产 双重差分 人均资本 投资 上市公司 研发创新 经济结构转型 

分 类 号：F275[经济管理—企业管理]