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随着我国“营改增”的逐步深入,增值税优惠对企业研发投入的影响日益显现。为了评价增值税优惠对企业研发投入的异质性激励及制定更加有效的增值税优惠政策,本文以我国上市公司为样本,采用倾向得分匹配法,分两个层次开展实证研究。研究结果表明增值税优惠确实促进了企业创新投入,并在地区、行业和规模中存在异质性。为贯彻我国科技创新的发展策略,增值税改革还应扩大范围,增加可抵减项目,特别是针对具有互联网优势的创新型企业。
With the gradual deepening of China’s “battalion reform”, the impact of the VAT concessions on the R & D investment of enterprises has become increasingly apparent. In order to evaluate the heterogeneity incentive of VAT on R & D investment and formulate a more effective VAT preferential policy, this paper takes the listed company in our country as a sample, propensity score matching method and empirical research in two levels. The results of the study show that VAT concessions have indeed contributed to innovation in business and have heterogeneity across regions, industries and economies of scale. In order to implement the development strategy of China’s science and technology innovation, the VAT reform should also be expanded to increase the amount of projects that can be set off, especially for innovative enterprises with Internet advantages.