摘要
论文在文献综述和理论机制分析的基础上,采用2016年全国税收调查数据,检验"营改增"对现代服务外购、企业创新的影响。研究结果表明:第一,从全样本回归结果看,"营改增"政策有效促进现代服务外购、企业创新,而且企业自主研发与外购研发技术服务具有显著的互相促进作用;第二,从区域看,"营改增"对自贸区企业研发没有显著关系,但是显著促进自贸区企业外购信息技术服务和外购文化创意服务,而"营改增"对非自贸区企业研发、现代服务外购的影响呈显著正相关;第三,从分行业看,"营改增"对第二产业的研发没有显著的影响,虽促进第二产业外购研发和技术服务,而"营改增"显著促进第三产业外购现代服务;第四,从分纳税人看,"营改增"对一般纳税人企业研发和外购现代服务产生显著的正面影响,对小规模纳税人研发和外购现代服务没有产生显著的影响。
On the basis of literature review and theoretical mechanism analysis,the paper uses the 2016 national tax survey data to examine the impact of“VAT reform”on modern service outsourcing and corporate innovation.The research results show that:First,the“VAT reform”policy effectively promotes modern service outsourcing and enterprise innovation from the full sample regression results,then the independent R&D and outsourcing R&D technical services of companies have a significant mutual promotion effect;Second,from a regional perspective,“VAT reform”has no significant relationship with the R&D of enterprises in the free trade zone,but it significantly promotes the outsourcing of information technology services and outsourcing cultural and creative services outside the free trade area.Third,in terms of sub-sectors,“VAT reform”has no significant impact on the R&D of the secondary industry,but it promotes the outsourcing of R&D and technical services in the secondary industry,while“VAT reform”significantly promotes the modernization of the outsourcing of the third industry Services;Fourth,from the point of view of taxpayers,“VAT reform”has a significant positive impact on general taxpayer companies'R&D and outsourcing of modern services,also has no significant impact on small-scale taxpayer R&D and outsourcing of modern services.
作者
林小玲
唐荣
陈明
LIN Xiaoling;TANG Rong;CHEN Ming(School of Economics and Trade,Guangdong University of Finance Guangzhou 510521)
出处
《产业组织评论》
2021年第2期47-63,共17页
Industrial Organization Review
基金
广东省哲学社会科学“十三五”规划特别委托项目“改革开放初期在港澳的粤资窗口企业建立和发展历史研究”(GD19TW02-10)
广东普通高校重点科研平台与科研项目“广东服务贸易可持续发展研究基地”(2019WZJD004)和“创新与产业发展研究团队”(2018WCXTD005)
作者简介
林小玲,女,1980年出生,广东陆丰人,广东金融学院经济贸易学院讲师,经济学博士;通讯作者:唐荣,女,1991年出生,湖南常德人,广东金融学院经济贸易学院讲师,经济学博士;陈明,男,湖南平江人,广东金融学院经济贸易学院博士,研究方向为服务经济与管理。
