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论文编号：	12615
作者编号：	2120192809
上传时间：	2021/6/16 23:02:50
中文题目：	增值税税率调整、议价能力与企业创新投入
英文题目：	Value-added Tax Rate Adjustment, Bargaining Power and Enterprise Innovation Investment
指导老师：	程新生
中文关键字：	增值税；创新投入；议价能力
英文关键字：	Value-added Tax; Innovation Investment; Bargaining Power
中文摘要：	增值税是我国当前税收收入占比最大的税种，自2008年起经历了增值税转型、营改增以及税率简并阶段，并且在近些年不断强调减税降费的背景下，增值税税率从2017年到2020年连续四年都进行了一定程度的调整。那么，增值税税率调整的经济效益如何？税率的调整是否能够给切实帮助企业发展？这些问题有待于深入研究。 鉴于此，本文在前人的研究基础上，以技术创新理论、税收理论与自由现金流理论为基础，以2016-2019年沪深A股上市公司为研究对象，探究增值税税率调整对企业创新投入的影响，并检验企业的议价能力对两者关系的调节作用。实证结果表明：第一，2017年开始实施的增值税减税政策能够显著提升企业研发投入力度，并且在区分产权性质后发现，相较于国有企业，增值税税率调整对非国有企业创新投入的激励效果更为显著；第二，增值税税率调整对企业创新投入的影响会因企业议价能力的不同而不同，企业的议价能力越强，增值税减税政策对其研发投入强度的激励效应越明显。 本文的主要贡献在于：第一，在选题上，税收对企业创新的影响文献多以企业所得税为视角，很少有文献研究增值税政策对研发投入的影响，本文考察了增值税税率调整产生的经济后果，补充和丰富了增值税改革的相关研究；第二，在实践意义上，本文研究论证了增值税税率调整对企业创新投入的正向作用，并考虑了企业议价能力对增值税减税政策的激励作用的影响，既能为政策制定者完善与落实增值税税收制度提供依据，也能够为企业管理者在思考如何最大化享受减税红利时提供参考。
英文摘要：	At present, value-added tax is the tax that accounts for the largest proportion of tax revenue in China. VAT has experienced the deepening reform from the transition of value-added tax, to replace business tax with value-added, to the tax rate simplification stage since 2008. And in recent years, under the background of constantly emphasizing the importance of tax cuts and fee reductions, the value-added tax rate has been reduced to a certain extent for four consecutive years from 2017 to 2020. So, what are the economic benefits of the value-added tax reduction policy? Can adjustment of tax rate help enterprises develop? These issues need to be studied. In view of this, this paper is based on previous research, based on technological innovation theory, taxation theory, and free cash flow, and takes the Shanghai and Shenzhen A-share listed companies from 2016 to 2019 as the research object to study how the value-added tax rate adjustment affects corporate innovation investment and how the bargaining power of enterprises the moderate the relationship between them. The research found that: First, the value-added tax reduction policy implemented in 2017 can significantly increase the R&D investment of enterprises. Distinguishing the nature of property rights, the result shows that compared with state-owned enterprises, the impact of the adjustment of the value-added tax rate on innovation investment of non-state-owned enterprises is more significant; second, the impact of the adjustment of the value-added tax rate on the innovation investment of the enterprise will vary with the bargaining power of the enterprise. The stronger the bargaining power of the enterprise, the more obvious the incentive effect of the value-added tax reduction policy on its R&D investment intensity. The main contributions of this paper are as follows: Firstly, in the topic selection, the literature on the impact of taxation on corporate innovation is mostly from the perspective of corporate income tax. There are few papers based on the value-added. This paper examines what economic consequences are brought by adjustment in the value-added tax rate, which can supplement the relevant research on the value-added tax reform; secondly, in a practical sense, this paper demonstrates the economic consequences of the adjustment of the value-added tax rate, and studies the impact of the bargaining power of the enterprise on the incentive effect of the value-added tax reduction policy, which can provide policy makers can with a basis for improving and implementing the value-added tax system, and can also provide a reference for business managers when thinking about how to maximize tax dividends.
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