摘要
以2012—2014年中国17家新能源汽车上市公司的R&D投入和税收收入等数据为原始数据,将研发支出占营业收入比例作为参考序列,运用灰色关联度模型分析企业所得税、增值税和消费税3个主要税种与新能源汽车企业R&D投入的关联关系。结果表明:消费税与新能源汽车企业R&D投入的关联度最高,其次是所得税、增值税。最后,针对企业所得税、增值税和消费税分别提出了税收政策改革建议。
Based on the data of 17 listed companies in new energy vehicle industry from 2012 to 2014,and taking the proportion of R＆D ex- penditure in operating income as a reference sequence, this paper analyzes the relationship between three main taxes（consumption tax, income tax and value-added tax） and R＆D inputs of enterprises in new energy vehicle industry by using the grey correlation model. The results show as fol- lows：the correlation between consumption tax and R＆D input is the highest,followed by income tax and value-added tax. Finally,it proposes different reform proposals for consumption tax, income tax and value-added tax.
出处
《技术经济》
CSSCI
北大核心
2016年第4期32-36,共5页
Journal of Technology Economics
基金
国家社会科学基金项目"东北老工业基地发展低碳经济的税收对策研究"(12BJY076)
国家社会科学基金项目"我国油气资源开发的水土保持补偿制度研究"(14BJY028)
