摘要
本文探讨了税收征管对企业研发投入的影响,以及这种影响在不同产权性质的企业之间所存在的差异。研究发现,税收征管对上市公司的研发投入水平有着显著的正向影响,说明税收征管对企业研发投入具有激励效应,而不是抑制效应。此外,相对于国有上市公司而言,在非国有上市公司中,税收征管对企业研发投入的激励效应更为强烈。进一步的研究发现,研发投入起到了降低企业税收负担的效果,而且在税收征管与企业税收负担的正向关系中,企业研发投入具有显著的负向调节作用。
Enterprises＇ research and development （R＆D） investment is the main engine of technological inno- vation. China＇s economic growth rate has declined and it is difficult to rapidly increase tax revenue. It is necessary to strengthen tax enforcement to ensure the stability of tax revenue and meet the need of Chinese economy develop- ment. The 18th Party Congress of China clearly put forward ＂science and technology innovation＂ as the strategic support to improve social productive forces and comprehensive national strength. In the process of implementing a- bove strategy, enterprise is the main body of technological innovation investment and innovation achievement indus- trialization. Tax is an important factor of enterprises＇ R＆D investment. The existing literature focuses on the impact of preferential tax policies on enterprises＇ R＆D investment and neglects the effect of tax enforcement. In the back- ground of mass entrepreneurship and innovation and the increase of tax enforcement, it is urgent to identify the asso- ciation between tax enforcement and enterprises＇ R＆D investment is inhibitive or stimulative.
出处
《经济管理》
CSSCI
北大核心
2017年第4期20-36,共17页
Business and Management Journal ( BMJ )
基金
国家自然科学基金项目"母子公司距离
财务报告质量与资源配置效率"(71572144)
国家自然科学基金项目"会计师事务所异质性对财务重述的影响研究:基于媒介环境的调节效应分析"(71502138)
教育部重大攻关项目"新常态下中国经济运行机制的变革与中国宏观调控模式重构研究"(15JZD012)
关键词
税收征管
研发投入
产权性质
税收负担
tax enforcement
R＆D investment
property right
tax burden
