摘要
根据集成电路上市公司的截面数据,本文运用熵值法确定影响集成电路企业发展的指标权重,再通过动态面板模型分析税收优惠政策对这些指标的影响。研究表明,我国目前对集成电路企业税收优惠政策的优惠点与企业的实际需求点不匹配;没有以产品的产出和质量为导向考虑集成电路企业对于税收优惠资金的使用绩效;企业所得税的税额减免对集成电路企业的发展无十分显著的影响;集成电路企业的发展是一个长期动态过程,具有累积效应。因此,为充分发挥税收优惠对集成电路企业发展的积极促进作用,税收优惠措施及税收优惠力度应与集成电路企业发展评价指标的重要程度相匹配;在给予集成电路企业税收优惠政策时,应该以产品的产出和质量为导向,考虑企业对优惠税收资金的使用绩效;减少对集成电路企业的直接税收优惠。
Based on the cross-section data of the listed IC(integrated circuit) enterprises, this paper uses the entropy method to determine the weight of indicators that affect the development of IC enterprises and analyzes the impact of tax incentives on those indicators through a dynamic panel model. The paper argues that the preferential points of tax incentives for the IC enterprises in China fail to match the actual demand points of the enterprises, the output and quality of the products are not considered in the performance of use of the preferential tax funds, the corporate income tax credit has no significant impact on the development of IC enterprises, and the development of IC enterprises is a long-term dynamic process with cumulative effects. Therefore, to give full play to the role of tax incentives in the development of IC enterprises, the preferential measures and strength should match the importance of the evaluation indicators for the development of IC enterprises, the product-oriented and quality-oriented performance of use of preferential tax funds should be considered and the direct tax incentives for the IC enterprises should be reduced.
作者
孙健夫
贺佳
Sun Jianfu;He Jia
出处
《税务研究》
CSSCI
北大核心
2020年第2期23-30,共8页
基金
国家社会科学基金项目“我国地区间税收与税源背离与均衡问题研究”(项目编号:15BJY135)的阶段性研究成果.
关键词
税收优惠
集成电路企业
熵值法
动态面板模型
广义矩估计
Tax incentives
Integrated-circuit enterprises
Entropy method
Dynamic panel model
GMM estimator
