| 税收激励对中国服务业生产率的作用机制及其实证效果研究 |
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| 引用本文： | 陈金保,何枫,赵晓.税收激励对中国服务业生产率的作用机制及其实证效果研究[J].北京科技大学学报(社会科学版),2011,27(1):93-98. |
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| 作者姓名： | 陈金保 何枫 赵晓 |
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| 作者单位： | 北京科技大学,经济管理学院,北京100083 |
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| 基金项目： | 国家自然科学基金项目(70802007); 北京市自然科学基金项目(9092008)资助 |
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| 摘 要： | 文章首先分析了税收激励对服务业生产率的作用机制,然后利用2001-2008年的全国跨省面板数据测算了我国服务业全要素生产率（TFP）的变化,并实证检验了税收激励政策对服务业TFP变化的影响。研究结果发现：第一,2001-2008年我国服务业TFP变化很小;第二,税收激励能显著促进中国服务业TFP和技术效率的提高;第三,现阶段,税收激励对我国服务业技术进步作用不显著,创新投入的税收激励政策效果不佳,加大对服务业技术投入和创新投入的支持力度应该是今后的税收政策重点。
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| 关 键 词： | 税收 服务业 生产率 税收激励 |
Study on the Mechanism and Empirical Effect of Tax Policy on TFP in China's Service Industry |
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| CHEN Jin-bao,HE Feng,ZHAO Xiao.Study on the Mechanism and Empirical Effect of Tax Policy on TFP in China's Service Industry[J].Journal of University of Science and Technology Beijing(Social Sciences Edition),2011,27(1):93-98. |
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| Authors: | CHEN Jin-bao HE Feng ZHAO Xiao |
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| Institution: | CHEN Jin-bao,HE Feng,ZHAO Xiao(University of Science and Technology Beijing,Beijing 100083,China) |
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| Abstract: | The mechanism of tax policy on productivity of China's service industry was discussed in this paper firstly.Then,based on the cross-province panel data of the year of 2001 to 2008,the author measured the changes of Total Factor Productivity(TFP) of China's service industry,and studied the influence of the tax preference policy to the TFP of the service industry.The research shows: firstly,TFP of China's service industry of the year of 2001 to 2008 varied slimly;secondly,tax preference policy could greatly p... |
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| Keywords: | tax policy China's Service Industry TFP tax incentives |
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