减税效应、技术创新与产业转型升级--来自长三角上市公司的经验证据  

Tax Reduction Effect,Technological Innovation and Industrial Upgrading--Empirical Evidence from Listed Companies in the Yangtze River Delta

作　　者：陈明艺 庞保庆[2] 王璐璐 CHEN Ming-yi;PANG Bao-qing;WANG Lu-lu(Institute of Economics,Shanghai Academy of Social Sciences,200020;School of Sociology and Political Science,Shanghai University,200444;Xinhua News Agency China Economic Information Service Jiangsu Bureau,210005)

机构地区：[1]上海社会科学院经济研究所,200020 [2]上海大学社会学院,200444 [3]新华社中国经济信息社江苏分公司,210005

出　　处：《上海经济研究》2021年第1期78-89,128,共13页Shanghai Journal of Economics

基　　金：上海哲学社会科学后期资助项目“推进长三角更高质量一体化发展的财税协同机制研究(2019TFB013)”的成果之一。

摘　　要：税收负担如何影响产业转型升级一直是学界研究关注的核心议题。理论上减税降费政策将使流转税税负、所得税税负下降,会促使企业增加研发投入、提升企业的技术创新能力最终实现产业转型升级。本文以2012-2017年长三角地区A股制造业上市公司的财务数据为样本,检验税负调整对产业转型升级的影响。研究结果发现:在技术创新方面,所得税税负对技术创新具有显著的抑制作用,总税负和流转税税负无影响;在劳动生产率和专业化分工方面,总税负、流转税税负、所得税税负对劳动生产率、专业化分工产生显著的抑制作用。最后,根据检验结果提出相关税收政策建议。How tax burden affects industrial transformation and upgrading has always been the core issue of research attention.Theoretically,tax and fee reduction policy will lighten the tax burden of enterprises,so that they can increase capital investment and R&D investment to enhance technological innovation,thereby leading to industrial upgrading.By selecting the financial data of A-share manufacturing listed companies in the Yangtze River Delta region from2012 to 2017,this paper studies the impact of tax changes on industrial upgrading.The research results show that in terms of technological innovation,the income tax burden has a significant inhibitory effect on it,and the total tax burden and the turnover tax have no effect;in terms of labor productivity and specialization,the total tax burden,turnover tax burden and the income tax burden has a significant inhibitory effect on it.Finally,According to the test results,relevant tax policy recommendations are proposed.

关 键 词：微观税负 技术创新 制造业 长三角地区 产业升级 

分 类 号：F812[经济管理—财政学]