财政压力、税收征管与研发支出

Fiscal Pressure,Tax Administration and R&D Expenditure

随着中国经济进入新常态,财政收支矛盾突出,在财政压力下,税收征管强度对研究创新的影响如何?选取1998—2019年中国省级面板数据,运用工具变量法分析财政压力、税收征管与研发支出的关系。研究发现:财政压力增大,会提高税收征管强度,随着经济增速放缓,财政压力对税收征管的影响力增强;税收征管强度增加,会激励研发支出,随着经济下行,税收征管对研发支出的激励作用减弱;税收征管会加重税收负担,但研发支出可减轻税收负担,研发支出对税收负担的影响力高于税收征管对税收负担的影响力。

As China's economy enters the stage of"new normal",the contradiction between fiscal revenue and expenditure is becoming prominent.Under fiscal pressure,how does the intensity of tax management affect research innovation?This article uses the provincial panel data of China from 1998-2019 to analyze the relationship between fiscal pressure,tax administration and R&D expenditure with the instrumental variable method.The results show that the rising fiscal pressure increases the intensity of tax administration,however,as economic growth slows down,the effect of fiscal pressure on tax administration is strengthened;The increase of tax administration will encourage R&D expenditure,however,with the economy going down,the incentive effect of tax administration on R&D expenditure is decreasing;Tax administration aggravates the tax burden,but R&D expenditure reduces tax burden,thus the conclusion is that the impact of R&D expenditure on the tax burden is greater than the tax administration on the tax burden.