税收激励对企业技术创新的影响研究

Research on the Impact of Tax Incentives on Enterprise Technological Innovation

在新发展格局下,增值税由“生产型”转向“消费型”的过程中,企业税负明显降低,对企业技术创新产生正向激励作用。文章在已有文献的基础上,通过分析增值税转型的时代背景,发现其能够通过现金流效应、投资成本效应和产业竞争效应三个层面促进企业技术创新,望这些发现能够为激励企业创新提供参考。

Under the new development pattern,the value-added tax transformation,as an important representative of the"tax reduction and fee reduction"policy,has a positive incentive effect on enterprise technological innovation.Based on the existing literature,the article analyzes the background of the value-added tax transformation and finds that the value-added tax transformation can promote enterprise technological innovation through three levels of cash flow effect,investment cost effect and industrial competition effect.Provide reference for the implementation of"tax reduction and fee reduction".