减税改革助力企业智能化转型:作用机制与政策优化  

Tax Reduction Reform to Promote Intelligent Enterprise Transformation:Mechanism of Action and Policy Optimization

作　　者：刘慧凤[1] Liu Huifeng

机构地区：[1]山东大学管理学院,济南250100

出　　处：《公共财政研究》2022年第6期43-55,共13页Public Finance Research Journal

基　　金：山东省人文社科课题项目“减税激励与企业生产智能化投资决策”(2020-NDGL-10);山东省社科基金项目“稳投资和保就业目标下减税对企业智能化升级的激励效应研究”(21CJJJ08)阶段性研究成果。

摘　　要：财税政策支持是企业智能化转型的重要保障。在减税改革过程中,政府启动了制造业智能化转型计划,相关的减税政策促进了企业智能化转型。全面营改增不仅降低了智能化投资所形成各类资产的成本,而且产生了现金流节税效应。降低增值税税率对智能化转型的作用点从投资端延展到产出端,有利于提高智能化转型效果。留抵退税则进一步将营改增的节税效应落到实处,缓解了企业融资约束。固定资产加速折旧强化了非债务税盾的节税效应,有利于促进企业智能化装备投资,而研发支出加计扣除政策的抵税效应,有利于提高企业智能化转型研发效果。我国不同减税政策发力点集中于新增投资,这与智能化转型的特点不匹配,与不同行业企业的转型需求不匹配。提高财税政策对智能化转型激励的精准度,需要针对企业智能化转型的痛点,实行专项、有差别和协同性减税政策。Financial and tax policy support is a safeguard measure for the intelligent enterprises transformation.In the process of structural tax reduction reform,the government has launched a plan for the intelligent transformation of the manufacturing industry,and the relevant tax reduction policies have promoted the intelligent transformation of enterprises.The comprehensive“camp conversion”not only reduces the cost of various assets formed by intelligent investment,but also generates cash flow tax saving effect.The reduction in VAT rates extends the effect of intelligent transformation from the investment side to the output side,which helps to improve the effect of intelligent transformation.The tax credit refunds further put into practice the tax saving effect of the“camp conversion”and alleviate the financing constraints of enterprises.The accelerated depreciation of fixed assets strengthens the tax-saving effect of non-debt tax shield,which is conducive to promoting enterprises'investment in intelligent equipment,while the tax deduction of R&D expenditure is conducive to enterprises'intelligent transformation path of independent innovation.China's tax reduction policy is mismatched with the characteristics of intelligent transformation,and does not match the transformation needs of enterprises in different industries.Improving the precision of fiscal and tax policies to intelligent transformation requires special,differentiated and synergistic tax reduction policies aiming at the pain points of enterprises'intelligent transformation.

关 键 词：减税政策 智能化转型 作用机制 

分 类 号：F812.0[经济管理—财政学]