文献类型：期刊文献

中文题名：税收负担对制造业企业创新投入的影响

英文题名：The Influence of Tax Burden on Innovation Input of Manufacturing Enterprises

作者：郝秀琴[1];杨伯坚[2]

机构：[1]河南财经政法大学财政税务学院,河南郑州450046;[2]河南财经政法大学会计学院,河南郑州450046

第一机构：河南财经政法大学财政税务学院

年份：2023

卷号：40

期号：5

起止页码：150-160

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2020】；

基金：国家社会科学基金项目(22BJL023);河南财经政法大学华贸金融研究院2021年度资助项目“财政与金融协同支持河南省绿色产业发展研究”;河南省高等学校哲学社会科学创新团队项目(2019-CXTD-06)。

语种：中文

中文关键词：税收负担;制造业;创新投入;挤入效应;税收政策

外文关键词：Tax Burden;Manufacturing Industry;Innovation Input;Crowding-in effect;Tax Policy

摘要：基于2013—2019年中国上市制造业公司数据,利用固定效应模型,考察税收负担对制造业企业创新投入的影响和作用机制。研究表明:税收负担对企业创新投入产生挤入效应,该结论在一系列稳健性检验后仍然成立。机制分析表明税收负担通过强化企业的节税盈余管理行为促进了企业增加创新投入,企业调整成本一定程度上缓解了税收负担引致的企业增加创新投入行为。研究发现有助于理解税收负担影响制造业企业创新投入的内在机制,为税收政策对企业创新投入的影响效应提供了新的证据,为调整和完善税收政策促进制造业企业创新提供了支持性证据与实践建议。
Based on the relevant data of Chinese listed manufacturing companies from 2013 to 2019,this paper uses the fixed utility model to investigate the influence and mechanism of tax burden on innovation investment of manufacturing enterprises.The research shows that the tax burden has a crowding-in effect on enterprise innovation investment,and this conclusion is still valid after a series of robustness tests.Mechanism analysis indicates that tax burden promotes enterprises to increase innovation investment by strengthening tax-saving earnings management behavior,and enterprise adjustment cost alleviates the behavior of enterprises to increase innovation investment caused by tax burden to some extent.The conclusions help us to understand the internal mechanism of the impact of tax burden on innovation investment of manufacturing enterprises,and provide new evidence for the effect of tax policy on innovation investment of manufacturing enterprises.It provides supporting evidence and practical suggestions for adjusting and perfecting tax policies to promote innovation of manufacturing enterprises.