摘要
电子信息制造业是制造业的重要组成部分,更是高新技术研发的前沿,加快其技术创新是我国建设制造业强国和科技强国的必经之路。税收政策在资源配置方面发挥着重要作用,对产业的技术创新和发展方向更是发挥着一定的引导作用。从1994年的分税制改革到2016年全面推行的营业税改征增值税,我国税收结构不断优化,企业的税收负担不断减轻,对技术创新的溢出效应也在不断凸显。本文对电子信息制造业的技术创新情况进行了描述与分析,并对其所涉及的税收制度进行了梳理,对税收负担、税收结构进行了详细的测算和分析。通过建立时间序列向量自回归模型发现,作为企业重要的支出部分,税收负担确实降低了技术创新的产出和效率;税收结构对技术创新存在一定的影响,其中直接税呈现出正向的影响。针对以上结论提出有助于电子信息制造业加强技术创新的税收政策建议:一是继续深化减费降税改革,减轻税收负担,促进创新产出与效率的提高;二是优化税收结构,提高直接税占比,将直接税和间接税的比例更加合理化;三是加大电子信息制造业基础研究领域的资源投入,夯实技术创新的根基,实现卡脖子等关键技术的突破。
The electronic information manufacturing industry is an important part of the industry,and it is also the frontier of high-tech research and development.Accelerating its technological innovation is the only way for my country to build a strong manufacturing country and a powerful country in science and technology.Taxation policies play an important role in resource allocation and guidance,and play an important guiding role in the technological innovation and development of the industry.From the tax-sharing system reform in 1994 to the full implementation of the business tax reform to levy value-added tax in 2016,my country's tax structure has been continuously optimized,the tax burden of enterprises has been continuously reduced,and the effect on technological innovation has been continuously highlighted.This article describes and analyzes the technological innovation of the electronic information manufacturing industry,and sorts out the taxation system involved,detailed calculation and analysis of tax burden and tax structure are carried out.Through the establishment of a time series vector auto-regressive model,it is found that,as an important part of enterprise expenditure,the tax burden does reduce the output and efficiency of technological innovation.Tax structure has a certain impact on technological innovation,among which direct tax has a positive effect.In response to the above conclusions,we propose tax policy recommendations that will help the electronic information manufacturing industry to strengthen technological innovation:First,continue to deepen the reform of reducing fees and taxes,reduce tax burdens,and promote innovation output and efficiency;The second is to optimize the tax structure,increase the proportion of direct taxes,and rationalize the proportion of direct taxes and indirect taxes;The third is to increase the investment of resources in the field of basic research in the electronic information manufacturing industry,consolidate the foundation of technological innovation,and achieve breakthroughs in key technologies such as card necks.
作者
张丽丽
Zhang Lili(Beijing Academy of science and technology,Beijing,100089)
出处
《上海经济》
2022年第2期81-98,共18页
Shanghai Economy
关键词
税收负担
税收结构
技术创新
电子信息制造业
Tax Burden
Tax Structure
Technological Innovation
Electronic Information Manufacturing
