摘要
以往文献对增值税转型影响的研究,无论从宏观还是微观都是基于财务指标从效益角度分析,却没有从效率——技术进步的角度研究。文章通过构建双重差分法模型研究增值税转型对企业技术进步的影响。研究结果表明:增值税转型对非国有企业的技术进步的促进作用大于国有企业,对高新技术企业技术进步的促进作用大于非高新技术企业,并且增值税转型对企业技术进步的促进作用随着融资约束程度的不同呈倒U型变化。
The previous literatures on the impact of VAT are based on financial indicators from the perspec- tive of efficiency, but not from the perspective of technological progress. The paper studies the impact of VAT on technological advances of enterprises by constructing the double difference method model and found VAT to non-state-owned enterprises to promote the role of technological progress than state-owned enterprises, high-tech enterprises to promote the role of technological progress than non-high-tech enter- prises, and the value-added tax transformation on the promotion of technological progress with the role of the different levels of financing constraints in an inverted U-shape changes.
出处
《西安财经学院学报》
CSSCI
2014年第1期67-71,共5页
Journal of Xi’an University of Finance & Economics
基金
中央高校基本科研业务费专项资金资助(K5051306011)
关键词
增值税转型
双重差分法
技术进步
added tax transformation
the double difference method
technological progress
