税制改革对制造业技术进步的影响
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摘要
基于2008—2016年制造业分行业数据,采用两步回归法考察税制改革对制造业技术进步的影响。结果显示,在税制结构中,提高直接税占比显著促进制造业技术进步。此外,增值税转型改革对技术进步具有促进作用,且这一效应在固定资产投资占比较高的行业中更为显著。中间机制分析表明,间接税占比较高的不合理税制结构及间接税"非中性"特征阻碍制造业的技术进步;增值税转型改革降低企业税负,提高企业当期的现金流量,使企业投资于更高技术水平的固定资产,从而促进技术进步;信息化建设能够增强企业的创新研发和投资,并在直接税改革及增值税改革的背景下进一步提升制造业企业的技术进步。基于研究结论,提出推进税制改革的具体政策建议。
Based on the data of manufacturing industry in 2008—2016,this paper used the two-step regression method to investigate the influence of tax reform on the technological progress of manufacturing industry. The results of research indicate: raising the proportion of direct tax significantly accelerates the manufacturing technology progress. In addition,the reform of value-added tax reform has promoted the technological progress,and this effect is more prominent in the industry with high fixed asset investment. The middle mechanism shows that: The improper tax structure and the"non-neutral" characteristics of indirect taxation in China hindered the technological progress of the manufacturing industry. The reform of value-added tax reduces corporate tax burden,increases the cash flow of enterprises in the current period,and enables enterprises to invest in fixed assets of higher technology level,thus promoting technological progress; At the same time,information construction can enhance the innovation and investment of enterprises,and further improve the technological progress of manufacturing enterprises under the background of direct tax reform and value-added tax reform. Based on the conclusion,the paper puts forward specific policy proposal to promote tax reform.
Based on the data of manufacturing industry in 2008—2016,this paper used the two-step regression method to investigate the influence of tax reform on the technological progress of manufacturing industry. The results of research indicate: raising the proportion of direct tax significantly accelerates the manufacturing technology progress. In addition,the reform of value-added tax reform has promoted the technological progress,and this effect is more prominent in the industry with high fixed asset investment. The middle mechanism shows that: The improper tax structure and the"non-neutral" characteristics of indirect taxation in China hindered the technological progress of the manufacturing industry. The reform of value-added tax reduces corporate tax burden,increases the cash flow of enterprises in the current period,and enables enterprises to invest in fixed assets of higher technology level,thus promoting technological progress; At the same time,information construction can enhance the innovation and investment of enterprises,and further improve the technological progress of manufacturing enterprises under the background of direct tax reform and value-added tax reform. Based on the conclusion,the paper puts forward specific policy proposal to promote tax reform.
引文
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[12]CUTLER M. Tax reform and the stock market:an asset price approach[J].American economic review,1988(78):1107-1117.
[13]陈丽霖,廖恒.增值税转型对企业生产效率的影响——来自我国上市公司的经验证据[J].财经科学,2013(5):56-66.
[14]苗好鑫,申尊焕.增值税转型对企业技术进步的影响——基于我国上市公司的研究[J].西安财经学院学报,2014(1):67-71.
[15]姜艳凤,姜艳芳.基于随机前沿分析的增值税对全要素生产率的影响——兼评我国增值税制度的完善[J].经济经纬,2016(4):103-108.
[16]KLEIS P,CHWELOS R,COCKBURN I. Information technology and intangible output:the impact of IT investment on innovation productivity[J].Information systems research,2012,23:23-59.
[17]TAMBE P,HITT L. The productivity of information technology investments:new evidence from IT labor data[J]. Information systems research,2012,23:599-617.
[2]顾乃华.分税制改革与中国全要素生产率演变[J].中南财经政法大学学报,2011(2):16-21.
[3]ARNOLD J. Do tax structures affect aggregate economic growth? Empirical evidence from a panel of OECD countries[R].OECD Economics Department Working Papers,2008,No. 643.
[4]GEMMELL N,KNELLER R,SANZ I. Fiscal policy impacts on growth in the OECD:Are they long or short-run[R].Discussion Paper,School of Economics,University of Nottingham,2006.
[5]VARTIA L. How do taxes affect investment and productivity? An industry level analysis of OECD countries[R].OECD Economics Department Working Papers,2008,No. 656.
[6]许超伊,王冬梅.增值税转型对应税各行业影响的实证分析[J].宏观经济研究,2009(12):65-68.
[7]高培勇.论完善税收制度的新阶段[J].经济研究,2015(2):4-15.
[8]李颖.中国间接税与直接税的比例关系研究——IMF政府财政数据支持的解释[J].财经理论与实践,2016(3):62-68.
[9]姚林香,汪柱旺.我国最优宏观税负水平实证研究——基于经济增长的视角[J].当代财经,2016(3):33-42.
[10]林志帆,刘诗源.税收负担与企业研发创新——来自世界银行中国企业调查数据的经验证据[J].财政研究,2017(2):98-112.
[11]CARDONA M,KRETSCHMER T. ICT and productivity:conclusions from the emprical literature[J].Information and policy,2013,25(3):109-125.
[12]CUTLER M. Tax reform and the stock market:an asset price approach[J].American economic review,1988(78):1107-1117.
[13]陈丽霖,廖恒.增值税转型对企业生产效率的影响——来自我国上市公司的经验证据[J].财经科学,2013(5):56-66.
[14]苗好鑫,申尊焕.增值税转型对企业技术进步的影响——基于我国上市公司的研究[J].西安财经学院学报,2014(1):67-71.
[15]姜艳凤,姜艳芳.基于随机前沿分析的增值税对全要素生产率的影响——兼评我国增值税制度的完善[J].经济经纬,2016(4):103-108.
[16]KLEIS P,CHWELOS R,COCKBURN I. Information technology and intangible output:the impact of IT investment on innovation productivity[J].Information systems research,2012,23:23-59.
[17]TAMBE P,HITT L. The productivity of information technology investments:new evidence from IT labor data[J]. Information systems research,2012,23:599-617.