税式支出、财政补贴的转型升级激励效应——来自大中型工业企业的经验证据  

A Study on the Incentive Effects of Tax Expenditure and Financial Subsidies on Transformation and Upgrading

作　　者：杨得前[1] 刘仁济[1] 

机构地区：[1]江西财经大学财税与公共管理学院

出　　处：《税务研究》2017年第7期87-93,共7页

基　　金：国家社会科学基金重大招标项目"国家创新驱动发展战略的财税支持政策研究"(项目编号:16ZDA028);国家社会科学基金重大招标项目"建构基于生态文明建设的公共财政体制研究"(项目编号:15ZDB159);江西省社会科学规划重点项目"南昌市国税税源结构优化问题研究"(项目编号:15QZD09);江西省教育厅科技项目"中国税收征收力度的时空分异及其形成机理研究"(项目编号:GJJ14325);江西省2016年度研究生创新专项资金项目"促进产业生态转型的财政政策研究"(项目编号:YC2016-B069)的阶段性成果

摘　　要：经济效益、技术创新、结构优化、绿色发展是转型升级的主要内涵。税式支出和财政补贴是最为常见的财税激励工具。本文对工业行业按要素密集度进行了分类,实证检验了研发税式支出和财政补贴对工业企业转型升级的激励效应及差异。结果表明:从整体上看,与财政补贴相比,税式支出对大中型工业企业的转型升级激励作用更为显著;按要素密集度分行业来看,税式支出对高新技术行业的激励作用更为明显。Economic efficiency, technological innovation, structural optimization and green development are the main connotation of transformation and upgrading. Tax expenditure and financial subsidies are the most common incentive tools of fiscal policy. This paper classified the industrial sector by the factor-intensive, and empirically tested the incentive effect＇s difference between R＆D tax expenditure and financial subsidy on transformation and upgrading. The results show：（1）On the whole, the tax expenditure has a more significant effect on transformation and upgrading of large and medium-sized industrial enterprises than that of financial subsidy; （2）According to the factor-intensive industry, tax expenditure has a more obvious incentive for high-tech industries.

关 键 词：税式支出 财政补贴 转型升级 激励效应 

分 类 号：F425[经济管理—产业经济]