税收征管与企业创新——基于世界银行中国企业调查的经验证据  

Tax Enforcement and Enterprise Innovation:Empirical Evidence Based on the World Bank Survey of Chinese Enterprises

作　　者：陆施予 李光勤 LU Shi-yu;LI Guang-qin

机构地区：[1]浙江理工大学经济管理学院 [2]安徽财经大学国际经济贸易学院

出　　处：《北京社会科学》2022年第7期97-107,共11页Social Sciences of Beijing

基　　金：浙江省教育厅一般科研项目(Y202044757)——财税政策促进了数字经济发展吗?以浙江省为例。

摘　　要：利用世界银行中国企业的调查数据,实证分析了税收征管对企业创新的影响。结果显示,增加税收征管力度会促进企业研发创新,其中,从研发投入的决策方式来看,税收征管对企业自身研发决策的作用强于其对合作研发决策的影响。进一步研究发现,税收征管对制造业企业有显著的促进作用,但对服务业企业的促进作用不显著;税收征管无论对国有企业还是民营企业都有促进作用,但影响程度不同。此外,在影响机制的探索中,税收征管通过税收负担、融资约束、企业行为及营商环境等途径促进企业的技术创新。Based on the survey data of Chinese enterprise of the World Bank,this paper empirically analyzes the impact of tax enforcement on enterprise innovation.The results show that the increase of tax enforcement promotes the innovation of enterprises.From the perspective of the decision-making mode of R&D investment,the effect of tax enforcement on the independent R&D decision-making is stronger than that on the cooperative R&D decision-making.Further research indicates that tax enforcement has a significant promoting effect on manufacturing enterprises,but not on service enterprises.Moreover,tax enforcement can promote both state-owned enterprises and private enterprises,but the degree of impact is different.In addition,in the exploration of its impact mechanism,the research finds that tax enforcement has a positive effect on enterprise innovation through tax burden,financing constraints,enterprise behavior,and business environment.

关 键 词：税收征管 征税效应 治理效应 企业创新 

分 类 号：F812[经济管理—财政学]