基于企业视角的资源税法实施效果研究--来自资源型上市公司的经验证据

A Research on the Implementation Effect of Resource Tax Law from the Perspective of Enterprise--Based on the Empirical Evidence from Resource-based Listed Companies

随着资源税改革的深入,对资源税法的实施效果进行评价十分必要。基于资源税法法律和税收的双重制度属性,应从立法目的和税制改革的视角提炼资源税法实施效果的评价标准。从企业创新的评价视角,以资源型上市公司2017年和2018年的面板数据为分析样本,对资源税法实施与企业创新的实证研究结果表明:企业资源税支出正向影响企业的创新投入;资源税支出与研发费用之间的正相关关系受到企业经营状况的负向调节,该调节效应在能源行业企业中表现得更为显著。据此,为更好地实现资源税法的规制目的,一方面需完善针对企业研发创新的税收优惠政策,鼓励企业加大创新投入;另一方面将金属与非金属矿产纳入资源税法定税目中,推进从价计征改革,确定合理税率,以此加强对企业行为选择的引导。

With the deepening of resource tax reform,it is necessary to evaluate the effect of the implementation of the resource tax law. Based on the dual system attributes of the resource tax law and taxation,the evaluation criteria of the effect of the resource tax law should be established from the perspective of legislative purpose and tax system reform. From the perspective of the evaluation of corporate innovation,an empirical study is conducted to analyze the implementation of resource tax law and enterprise innovation based on panel data of resourcebased listed companies in 2017 and 2018. The result indicates that: corporate resource tax expenditures positively affect corporate innovation investment;the resource tax expenditures and R&D expenses are negatively regulated by the operating conditions of the enterprise,and this regulatory effect is more significant in the companies in energy industry. Accordingly,in order to better achieve the regulatory purpose of the resource tax law,on the one hand,it is necessary to improve the preferential tax policies for enterprises’ R&D and innovation,and encourage enterprises to increase innovation investment. On the other hand,metals and non-metallic minerals should be included in the statutory tax items of the resource tax,and the ad valorem reform should be improved so as to determine a reasonable tax rate and strengthen the guidance of corporate behavior choices.