机器人使用的税收红利:基于新质生产力视角

The Tax Dividends for Industrial Robot Adoption:Based on the New Quality Productive Forces Perspective

在持续大规模减税降费和地方财政紧平衡的背景下,如何同时实现企业税负减降和维护财政可持续性的双重目标,对于防范地方财政风险和推进经济高质量发展具有重大意义。本文从新质生产力的新技术、新工具切入,系统考察了工业机器人使用对制造业上市企业实际税负和地方政府税收收入的综合影响。研究表明:在微观层面,工业机器人使用通过“薪酬抵税”、“资产折旧”和“债务税盾”效应,显著降低了企业的所得税实际有效税率,对企业产生“减税负红利”;在宏观层面,工业机器人使用通过扩大企业产出规模、增加新企业进入和带动机器人相关产业链发展等“税基扩宽”效应,有效增加了地方政府的增值税和所得税税收收入,对政府产生“增税收红利”。研究结论揭示了,新质生产力的新智能技术和新生产工具,在实现“减税政策—税基扩宽—税收增加”收入反馈关系中发挥的关键作用,为兼顾企业降负、经济增长和维护财政可持续性等多重目标的实现,提供了可行路径参考。

How to achieve the purposes of reducing the tax burden on enterprises and maintaining fiscal sustainability is of great significance to avoid local fiscal risks and promote high-quality economic development, in the context of continued large-scale tax cuts and fee reductions and tight local fiscal. This paper examines the impact of industrial robot adoption on the real tax burden of listed manufacturing companies and local government tax revenues, with the angle of new technologies and tools of new quality productive forces. The results at the micro level show that industrial robot adoption significantly reduces the effective tax rate of enterprises through the effects of "tax deduction for salaries," "depreciation of assets," and "debt tax shield," resulting in a "tax reduction dividend" for enterprises. The macro-level results show that industrial robot adoption increases local governments' VAT and income tax revenues by expanding the scale of enterprise production, encouraging the entry of new enterprises, and promoting the development of robotics-related industries, thus resulting in a "tax-increased dividend" for governments. This paper reveals the key role of new quality productive forces in realizing the relationship among "tax reduction policy, tax base broadening, and tax revenue increase." It provides a channel reference for balancing the achievement of multiple purposes, such as reducing the burden on companies, growing the economy, and maintaining fiscal sustainability.