| 增值税转型对我国装备制造业研发投入影响的实证研究 |
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| 引用本文： | 卜伟,乔文俊,蔡慧芬. 增值税转型对我国装备制造业研发投入影响的实证研究[J]. 北京交通大学学报(社会科学版), 2011, 0(4): 17-20 |
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| 作者姓名： | 卜伟 乔文俊 蔡慧芬 |
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| 作者单位： | 北京交通大学 经济管理学院,北京,100044;[英]赫尔大学商学院,赫尔市 Hull HU6 7RX |
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| 摘 要： | 通过推导增值税转型对企业和产业利润的影响;对装备制造业各产业利润总额与研发投入的相关性进行经验检验,发现二者显著正相关。由此,利用统计数据,模拟设定条件下我国增值税转型使装备制造业各产业研发投入增加的比例。
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| 关 键 词： | 增值税转型 装备制造业 研发投入 |
An Empirical Study on the Effect of Value-Added Tax Transition on China's Equipment Manufacturing R & D Investment |
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| BU Wei,QIAO Wen-jun,CAI Hui-fen. An Empirical Study on the Effect of Value-Added Tax Transition on China's Equipment Manufacturing R & D Investment[J]. Journal of Beijing Jiaotong University Social Sciences Edition, 2011, 0(4): 17-20 |
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| Authors: | BU Wei QIAO Wen-jun CAI Hui-fen |
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| Affiliation: | 1.School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China;2.School of Business,Hull University,Hull,HU6 7RX England) |
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| Abstract: | This paper studies the effect of Value-Added Tax(VAT) transition on enterprise and industry profits.It then empirically tests and reveals the positive relationship between Research and Development(R&D) investment and profit of equipment manufacturing industry(EMI).Finally,making use of relevant statistical data,it simulates the percent of increase on R&D investment in every industry of EMI by China’s VAT transition on the given premises. |
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| Keywords: | value-added tax(VAT) transition equipment manufacturing industry(EMI) research and development(R&D) investment |
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