税收激励对企业技术创新的影响研究  

Research on the Impact of Tax Incentives on Enterprise Technological Innovation

作　　者：张二宇 樊丽 ZHANG Er-yu;FAN Li(School of Finance and Public Administration,Anhui University of Finance and Economic,Bengbu 233030,China)

机构地区：[1]安徽财经大学财政与公共管理学院,蚌埠233030

出　　处：《价值工程》2021年第30期84-86,共3页Value Engineering

基　　金：安徽财经大学研究生科研创新基金项目(ACYC2020013)《税收激励对企业技术创新的影响研究——来自我国增值税转型改革的经验证据》。

摘　　要：在新发展格局下,增值税由“生产型”转向“消费型”的过程中,企业税负明显降低,对企业技术创新产生正向激励作用。文章在已有文献的基础上,通过分析增值税转型的时代背景,发现其能够通过现金流效应、投资成本效应和产业竞争效应三个层面促进企业技术创新,望这些发现能够为激励企业创新提供参考。Under the new development pattern,the value-added tax transformation,as an important representative of the"tax reduction and fee reduction"policy,has a positive incentive effect on enterprise technological innovation.Based on the existing literature,the article analyzes the background of the value-added tax transformation and finds that the value-added tax transformation can promote enterprise technological innovation through three levels of cash flow effect,investment cost effect and industrial competition effect.Provide reference for the implementation of"tax reduction and fee reduction".

关 键 词：税收激励 增值税转型改革 企业技术创新 

分 类 号：F812.42[经济管理—财政学] F273.1