摘要
技术进步作为企业行为的重要组成部分,是研究建筑业营改增效应分析的重要指标。本文以全要素生产率(TFP)衡量企业技术进步值,通过固定效应模型的定量分析方法对营改增前后的面板数据进行多元回归。研究发现,建筑业企业流转税负对企业技术进步存在负面影响,流转税负增加会显著阻碍企业技术进步。因此,为了进一步发挥营改增的长期减税效应,建议在政策设计上重点关注降低建筑业的增值税负,以促进企业技术进步。
As an important part of enterprise activities, technical progress should be used to analyze the effect of construction industry VAT reform. This article takes TFP as the variable of technical progress, uses the method of fixed effect model to make the regression of the panel data before or after VAT reform. It is found that tax burden of turnover tax has the negative effect on enterprise technical progress. If the tax burden increases, it would hinder the technical progress. Therefore, in order to promote the long time effect of tax cut of VAT and technical progress, it is suggested that policy-makers should pay attention to the VAT tax burden of construction industry.
出处
《国际税收》
北大核心
2017年第7期17-20,共4页
International Taxation In China
