企业生产率追赶中的税收调节效应研究——来自1998—2015年中国工业企业的经验证据
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Tax Moderate Effect in Enterprise Productivity Catch-up: Empirical Evidence from Chinese Industrial Enterprises from 1998 to 2015
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    摘要:

    前沿企业通过创新提高自身生产率,也使行业前沿生产率提高;同时,前沿企业创新扩散带来的生产率溢出效应和非前沿企业学习模仿产生的生产率追赶效应使非前沿企业比前沿企业有更快的生产率增长;因而,在企业整体生产率提升的过程中,后发企业后发优势的发挥也会使企业生产率趋同。然而,企业的创新行为、生产率追赶行为以及生产率溢出效应受到诸多因素的影响,比如企业税负的增加会减少企业现金流,进而影响企业的创新投入和生产率追赶行为。因此,经济现实中企业生产率收敛的存在性、显著性及其具体表现具有不确定性,需要通过经验分析予以检验。以1998—2015年中国工业企业为样本的分析显示:前沿企业生产率溢出效应和非前沿企业生产率追赶效应均显著存在,企业生产率收敛现象明显;企业税负的提高不但会抑制企业生产率增长,而且会弱化非前沿企业生产率追赶效应,不利于企业生产率趋同;与所得税相比,增值税提高对企业生产率追赶的阻滞作用更大;相对非研发企业、大型企业、国有企业及外资企业而言,税负提高对研发企业、中小企业和民营企业生产率追赶的阻滞作用更大。因此,在深化供给侧结构性改革中,一方面要继续实施减税降费政策,促进企业生产率增长和生产率收敛;另一方面也要进一步优化减税降费政策,使税收优惠成为企业生产率追赶的催化剂,而不是低生产率企业的维持剂。

    Abstract:

    Frontier enterprises improve their productivity through innovation, and the industry frontier productivity has also been increased. Meanwhile, the productivity spillover effect caused by the innovation diffusion of frontier enterprises and the productivity catch-up effect caused by the learning and imitation of non-frontier enterprises makes non-frontier enterprises have faster productivity growth than frontier enterprises. Therefore, in the process of increasing the overall productivity of enterprises, the exertion of late-comer advantages of late-comer enterprises will also make the enterprise’s productivity converge. However, corporate innovation behavior, productivity catch-up behavior, and productivity spillover effects are affected by many factors. For example, an increase in corporate tax burden will reduce corporate cash flow, which in turn affects the innovation input and productivity catch-up behavior of enterprises. Therefore, the existence, significance and specific performance of enterprise productivity convergence in economic reality are uncertain and need to be tested through empirical analysis. An analysis based on a sample of Chinese industrial enterprises from 1998 to 2015 shows that the productivity spillover effect of frontier enterprises and the productivity catch-up effect of non-frontier enterprises are significant, and the productivity convergence phenomenon is obvious; the increase in corporate tax burden will not only inhibit the growth of corporate productivity, but also weaken the productivity catch-up effect of non-frontier enterprises, which is not conducive to the convergence of corporate productivity; compared with income tax, the increase in value-added tax has a greater effect on hindering the productivity catch-up of enterprises; compared with non-R&D enterprises, large enterprises, state-owned enterprises and foreign-funded enterprises, the increase in tax burden has a greater retarding effect on the productivity catch-up of R&D enterprises, small and medium-sized enterprises, and private enterprises. Therefore, in deepening the supply-side structural reforms, on one hand, we must continue to implement tax and fee reduction policies to promote enterprise productivity growth and productivity convergence. On the other hand, we must further optimize the tax and fee reduction policies to make tax incentives become a catalyst for enterprises to catch up in productivity, rather than a maintenance agent for enterprises with low productivity.

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袁胜超,吕翠翠.企业生产率追赶中的税收调节效应研究——来自1998—2015年中国工业企业的经验证据[J].西部论坛,2021,31(6):18-33

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  • 在线发布日期: 2022-01-25