摘要
利用相关年鉴数据,对我国装备制造业与全国大中型工业企业的税负进行比较,发现我国装备制造业大中型企业与其他大中型工业企业相比,其增值税税负水平和总体税负水平都不高;而且,在设定条件下,装备制造业增值税转型对其R&D投入影响也不大。因此,促进我国装备制造业自主创新的税收激励政策需要加强其针对性、便利性和可预见性,同时采取组合措施及创造发挥税收作用需要的条件。
Making use of relevant yearbook data, comparing the revenue burden of China＇s equipment manufacturing with that of China＇s big-middle industry enterprises, founding that Value-Added Tax （VAT） level and total revenue level of big-middle enterprises of China＇s equipment manufacturing are not higher than those of other China＇s big-middie industry enterprises; furthermore, on the given conditions, the effect on R＆D investment from VAT transition is small. Therefore, revenue prompting policy on promoting independent innovation of China＇s equipment manufacturing needs enhancing its pertinence, convenience and prevision. At the same time, taking combinational measures and creating conditions of what it needs in exerting function.
出处
《科学学与科学技术管理》
CSSCI
北大核心
2008年第6期78-81,共4页
Science of Science and Management of S.& T.
基金
科技部国家软科学项目(2005DGS3B039)
关键词
装备制造业
自主创新
R&D
税收
equipment manufacturing
independence innovation
R＆D
revenue
