柔性生产背景下“减税降费”能否促进制造业智能化升级  

Can Tax Reduction and Fee Reduction Promote the Intelligent Upgrading of Manufacturing Industry under the Background of Flexible Production

作　　者：杨志安[1] 张英慧 景文治 YANG Zhi-an;ZHANG Ying-hui;JING Wen-zhi(School of Economics,Liaoning University,Shenyang 110000,China;School of Economics,Dalian University of Finance and Economics,Dalian 116600,China)

机构地区：[1]辽宁大学经济学院,辽宁沈阳110000 [2]大连财经学院经济学院,辽宁大连116600

出　　处：《现代财经（天津财经大学学报）》2021年第8期78-95,共18页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：教育部哲学社会科学研究重大课题攻关项目(13JZD021);2020年辽宁省教育厅新型智库项目(LZK202003)。

摘　　要：本文通过构建包含柔性生产机制和异质性生产环节的多层嵌套的动态一般均衡模型,深入探究了柔性生产背景下"减税降费"政策对制造业智能化升级的影响机制及效果。研究发现:政府部门于智能化生产环节和非智能化生产环节施加"减税降费"政策均能够在短期内促进制造业智能化升级,并且随着柔性生产普及程度的提升,"减税降费"政策对制造业智能化升级的促进作用呈现出逐级优化的态势,而在充分考虑我国税收政策调整中表现出的渐进性、探索式特征的前提下进一步研究发现,过快的减税速率将会制约"减税降费"政策在制造业智能化升级中表现出的激励作用。本文不仅为分析"减税降费"政策引导制造业转型升级提供了全新研究视角,更为全面落实供给侧结构性改革、持续推进制造业高质量发展提供了实证性启示。This paper constructs a multi-layer nested dynamic general equilibrium model including flexible production mechanism and heterogeneous production links, and deeply explores the influence mechanism and effect of "tax reduction and fee reduction" policy on the intelligent upgrading of manufacturing industry under the background of flexible production. The results show that: government departments can promote the intelligent upgrading of manufacturing industry in the short term by imposing "tax reduction and fee reduction" policies on intelligent production and non-intelligent production. With the promotion of the popularization of flexible production, the promotion effect of "tax reduction and fee reduction" policy on the intelligent upgrading of manufacturing industry presents the trend of gradual optimization. On the premise of fully considering the gradual and exploratory characteristics of tax policy adjustment in China, further studies show that excessive tax reduction rate will restrict the incentive effect of "tax reduction and fee reduction" policy in the intelligent upgrading of manufacturing industry. This paper not only provides a new research perspective for the analysis of "tax reduction and fee reduction" policy to guide the transformation and upgrading of manufacturing industry, but also provides empirical enlightenment for the comprehensive implementation of supply side structural reform and the continuous promotion of high-quality development of manufacturing industry.

关 键 词：柔性生产 “减税降费”政策 制造业 智能化升级 人工智能技术 

分 类 号：F812.42[经济管理—财政学] F426