企业所得税税率的变化是否会影响企业创新?
Bin Sang1,2, Huzhou Zhu3, Chunyuan Zhang3
1School of Accounting, Zhejiang Financial College, Hangzhou, Zhejiang, 310018, China.
Heliyon
|October 30, 2024
概括
降低企业所得税税率通过增加市场竞争来促进公司创新. 这种影响在高生产力企业中最为明显,为全球税收政策提供了洞察力.
科学领域:
- 经济学 经济学 经济学
- 公共财政是公共财政.
- 创新研究 研究 创新研究
背景情况:
- 企业所得税 (CIT) 税率与创新之间的联系是全球经济的一个关键问题.
- 以前的研究往往忽视了市场竞争和不同企业生产力的作用.
- 本研究将这些被忽视的因素整合到一个全面的分析模型中.
研究的目的:
- 调查企业所得税税率对企业创新的影响.
- 分析市场竞争和生产率异质性的调解作用.
- 提供使用重大税收改革事件的经验证据.
主要方法:
- 开发一个统一的数学框架,包括市场竞争和生产力.
- 利用中国的企业所得税改革作为实证分析的准自然实验.
- 理论模型预测的经济学测试.
主要成果:
- 发现,降低企业所得税税率可以显著刺激创新.
- 税率上升显示与创新水平有负相关性.
- 税率变化对创新的影响在具有更高生产率的企业中被放大,市场竞争的介导.
结论:
- 企业所得税政策是企业创新的重要决定因素.
- 市场竞争和企业生产率是影响这种关系的关键机制.
- 调查结果为设计有效的税收政策提供了宝贵的见解,以促进全球创新驱动的经济增长.
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