摘要
研发经济发展深刻地影响着地区经济发展水平与税收规模。本文构建引入研发因素的LMDI模型,以北京市为例分析研发经济发展对其税收收入增长的影响。结果发现:经济增长对税收增长始终具有正效应,而研发产业在经济结构中占比提升带来的税收正效应短期低于非研发产业占比下降对税收带来的负效应。减税背景下,非研发产业税负水平下降是区域税收减少的重要因素,而研发产业却能够为财政提供较为稳定的税源。值得注意的是,非研发产业中传统服务业研发投入的增加对税收增长的边际影响显著。
Local economic prosperity and tax scale are deeply influenced by the development of R&D economy. This paper constructed and introduced the LMDI model, and took Beijing as the sample to analyze the impact of R&D economy development on its tax revenue growth. The conclusions were as follows. Economic growth has always exerted a positive effect on tax revenue growth.However, the positive effect brought by the increase in the proportion of R&D industries in economic structure was weaker than the negative effect brought by the decline in the proportion of non-R&D industries in the short term. In the context of tax reduction, the decline in the tax burden of non-R&D industries was one of the main factors in the reduction of regional tax revenue, while R&D industry has provided a relatively stable tax source for the government. Remarkably, the increase in the R&D investment of traditional service industries in non-R&D industries had a significant marginal impact on tax growth.
作者
马海涛
王斐然
黄然
MA Hai-tao;WANG Fei-ran;HUANG Ran(Center for China Fiscal Development,Central University of Economics and Finance,Beijing 102206,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2022年第7期85-98,共14页
Journal of Shanxi University of Finance and Economics
基金
国家社科基金重大项目(19ZDA070)
北京市科技计划课题(Z201100009419011)。
关键词
研发经济
研发产业
研发投入
区域税收
税收因素分解
R&D economy
R&D industry
R&D investment
local taxation
tax factor decomposition
