摘要
本文分析了我国税制特征和税收结构对R&D投入的影响,认为R&D投入与增值税、消费税、个人所得税正相关,与营业税正相关不显著,与企业所得税、关税负相关。脉冲响应结果显示增值税、消费税对R&D投入有长期持续的正影响,R&D投入的税收收入弹性显示1992-1997年我国的R&D投入弹性小于1,从1997-2010年以来R&D投入弹性普遍大于1,长期来看R&D投入的税收弹性在1附近波动;所研究的各税种之间存在来自彼此的冲击,增值税与消费税存在逐渐递增的效应,营业税与个人所得税存在长期稳定而显著的正效应。
This paper analyzes the impact of China′s tax system and tax structure on R＆D investment , and concludes：R＆D input is positively correlated with value -added tax , consumption tax and personal income tax;the positive correla-tion between R＆D input and business tax is not significant;R＆D input is negatively correlated with corporate income tax and tariff .The impulse response shows value added tax , consumption tax each has a long -term continuous positive effect on R＆D input .The elasticity of tax revenue for R＆D input displays in 1992-1997 China′s R＆D investment elas-ticity is less than 1;in 1997-2010 R＆D input elasticity is generally greater than 1;the long term R＆D input tax elas-ticity fluctuates around 1.There exists mutual impact from each tax：the effect between value -added tax and consump-tion tax effect is gradually increasing , and there is a long-term stable significant positive effect between business tax and personal income tax .
出处
《商业研究》
CSSCI
北大核心
2014年第8期52-59,共8页
Commercial Research
