区域性税制改革对企业出口及创新的影响——以东北地区增值税转型改革为例  

The Impact of Regional Tax Reforms on Firm Export and Innovation:Evidence from Value Added Tax Reform in Northeast China

作　　者：方菲菲 龙小宁 杨进 FANG Feifei;LONG Xiaoning;YANG Jin(Sun Yat-sen University,Zhuhai,519000;Xiamen University,Xiamen,361000;Southwestern University of Finance and Economics,Chengdu,611130)

机构地区：[1]中山大学国际金融学院 [2]厦门大学知识产权研究院和“一带一路”研究院 [3]西南财经大学财税学院

出　　处：《中国经济问题》2021年第2期155-170,共16页China Economic Studies

基　　金：国家自然科学基金面上项目(72073114);国家自然科学基金重大项目(71790601);中央高校基本科研业务费青年教师培育项目(20wkpy19)的资助。

摘　　要：中国经济正处于由要素驱动向创新驱动转型的重要时期,为了考察税制改革对两种驱动模式的作用,本文以东北地区增值税转型改革为例,使用面板双重差分模型从企业层面考察区域性税收激励政策对企业要素投入、生产销售与创新决策行为的影响。本文发现,增值税转型改革后,受惠企业固定资产投资增加,雇佣人数减少,资本密度提高;企业销售额增长率上升,但其出口却有所下降;企业生产率显著提升,但其新产品产出比与专利申请数反而降低。本文的结论能够为理解地区性试点改革方式可能带来非预期的负面影响和中国未来的税制改革提供有益借鉴。The economic development model of China now is changing from factor-driven to innovation-driven.Base on the value added tax(i.e.,VAT)reform in three northeastern provinces of China,this paper uses difference-in-difference model to estimate the effects of tax intensive policy on firms’investment,sales and the strategy of innovation at firm level to investigate the impacts of tax reform on the two development models.We find that VAT reform enlarges firm investment and capital intensity,while the employment decreases.And we also find that sales increase while firm’s export falls after the reform.Meanwhile,VAT reform promotes firm’s productivity.However,firms’patent applications do not increase.The conclusions of this paper can provide a useful reference for understanding the unintended negative effects of regional pilot reform,as well as future tax reform of China.

关 键 词：税制改革 要素投入 出口决策 创新决策 

分 类 号：F812.42[经济管理—财政学]