摘要
增值税“留抵退税”政策是“减税降费”的重要手段之一,即将进项税额与销项税额的差额部分税款进行退还,进而影响企业的现金流,降低融资约束影响,有利于企业减轻资金压力。目前,有关增值税留抵退税对制造业的影响机制、作用等相关研究文献较少,针对创新影响方面的文献则更少。鉴于此,通过双重差分模型分析增值税留抵退税政策对制造业上市公司创新的影响。研究表明:增值税“留抵退税”政策对制造业上市公司创新呈正向促进作用。
The VAT policy of credit refunds is one of the important means of tax reduction and fee reduction,that is,the difference between the input tax and the output tax is returned,which will affect the cash flow of enterprises,reduce the impact of financing constraints,and help enterprises to reduce the financial pressure.There are few relevant research literatures on the impact mechanism and function of VAT credit refunds on manufacturing industry now,and even fewer literatures on the impact of innovation.In view of this,the impact of VAT policy of credit refunds on innovation of manufacturing listed companies is analyzed through difference-in-differences model.The research shows that the VAT policy of credit refounds has a positive promoting effect on the innovation of manufacturing listed companies.
出处
《商业经济》
2024年第2期161-164,共4页
Business & Economy
基金
黑龙江省社科基金项目:《黑龙江建好建强国家重型装备生产制造基地的财税政策与激励机制研究》(23XZT033)
黑龙江省高校智库开放课题(公共政策与现代服务业创新智库):黑龙江省数字赋能传统优势产业财税激励政策研究——以工业智能化转型为例(ZKKF2022066)。
关键词
减税降费
增值税
留抵退税
tax reduction and fee reduction
VAT
credit refunds
