摘要
本文通过倾向得分匹配模型(PSM),利用A股上市公司2009-2014年相关数据,检验“营改增”试点对企业技术创新的微观影响效应,进而从所有制和企业规模两个视角将企业进行分类,研究企业异质背景下“营改增”试点影响企业技术创新的微观效应。建议借"营改增”结构性减税改革契机,进一步落实全面减税降费政策,同时充分考虑企业异质性特征,通过深化国有企业市场化改革和对不同规模企业实施差异性化减税政策,激励企业技术创新以推动新经济的发展。
Based on the Propensity Score Matching model ( PSM ), using the a-share listed companies from 2009 to 2014 data, This paper test the microscopic effect of M Business Tax Replaced with VAT ReformM on the enterprise technological innovation. Then by classifying the enterprise through the two perspectives of ownership and enterprise scale, it studied the micro-effects of the reform on the technological innovation under the background of the enterprise heterogeneity. Therefore, it is proposed to further implement the comprehensive tax reduction and fee reduction policy by taking advantage of the structural tax reduction reform, and fully consider the characteristics of corporate heterogeneity, and deepen the market-oriented reform of state-owned enterprises and implement differentiation for enterprises of different scales, to encourage technological innovation of enterprises to promote the development of the new economy.
作者
刘建民
唐红李
吴金光
LIU Jian-min;TANG Hong-li;WU Jin-guang(School of Economy and Trade, Hunan University, Changsha 410006, China;Hunan College of Finance and Economics, Changsha 410205 , China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2019年第9期134-142,共9页
China Soft Science
基金
国家税务总局税收科学研究所2018年课题“支持制造业发展的增值税制度研究”
国家税务总局湖南省税务局2018年课题“‘营改增’对企业技术创新的影响效应研究”
关键词
营改增
企业技术创新
企业异质
PSM模型
business tax replaced with VAT reform
enterprise technology innovation
enterprise heterogeneity
PSM model
