“营改增”对软件服务业研发创新的影响研究

Research on the Effect of the Replacement of Business Tax by VAT on R&D Innovation of the Software Service Industry

以"营改增"这一重大税制改革为切入点,基于创新驱动发展、引领经济社会转型的视角,选取2010—2013年沪深两市A股主板软件服务业企业为样本,运用双重差分模型实证考察了"营改增"对软件服务业研发创新的影响。实证结果表明:"营改增"的实施对我国软件服务业的研发创新活动起到了一定的促进作用,且与非试点地区相比,在"营改增"试点地区样本企业的研发强度有显著地提高。最后针对这些问题进一步分析了原因并提出相应的建议。

The paper takes the replacement of business tax by VAT, which is a significant tax reform, as the starting point. Based on. the reform of innovation, and developments which leads to the transformation, of economy and society. Then,the paper constructs a differen.ce-in-differen.ce model and uses 2010 - 2013 software services enterprises data of Shanghai and Shenzhen. A shares of the motherboard to examine the impact of the replacement of business tax by VAT on. the R＆D innovation, of software service industry. The empirical results show that the implementation, of the replacement of business tax by VAT plays a certain, role in. promoting R＆-D innovation, activities of China＇s software services industry. Com-pared with non-pilot areas？ the intensity of R＆D of sample enterprises in. the pilot areas are significantly improved. Finally, the paper further ana-yzes the reasons for these problems and puts forward corresponding recommendations.