摘要
减税降费是我国当前促进企业等微观主体发展的重要国家政策。以企业创新为切入点,利用我国A股上市公司2012-2018年的数据,研究减税降费背景下微观层面企业税负对创新的影响。研究结果表明,减税政策能够有效促进企业创新,并在异质性企业和不同地区市场化程度下呈现不同影响。据此,提出相关政策建议。
The policy of tax cuts and fee reductions is an important implement to promote the development of microeconomic entities such as enterprises.Taking enterprise technological innovation as the breakthrough point,using the enterprise panel data of China's A-share companies from 2012 to 2018,this paper studies the impact of tax burden on enterprise technological innovation in the context of tax cuts and fee reductions.The results show that the policy of tax cuts and fee reductions can effectively promote enterprise technological innovation and presents different effects among heterogeneous enterprises and marketization degrees of different regions.On this basis,this study proposes relevant policy suggestions.
作者
邓力平
何巧
王智烜
DENG Liping;HE Qiao;WANG Zhixuan(School of Economics, Xiamen University, Xiamen 361005, China;Xiamen National Accounting Institute, Xiamen 361005, China)
出处
《经济与管理评论》
CSSCI
北大核心
2020年第6期101-111,共11页
Review of Economy and Management
基金
国家社会科学基金项目“新时代减税降费与财政可持续性研究”(19BJL027)。
关键词
减税降费
税负
企业技术创新
异质性企业
tax cuts and fee reductions
tax burden
enterprise technological innovation
heterogeneous enterprises
