| 我国增值税与研发投入关系的实证与理论分析 |
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| 引用本文： | 卜伟,王稼琼. 我国增值税与研发投入关系的实证与理论分析[J]. 北京交通大学学报(社会科学版), 2008, 7(2): 56-60 |
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| 作者姓名： | 卜伟 王稼琼 |
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| 作者单位： | 北京交通大学,经济管理学院,北京,100044;北京交通大学,经济管理学院,北京,100044 |
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| 基金项目： | 王稼琼教授主持的科技部国家软科学项目 |
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| 摘 要： | 本文运用面板数据模型（Panel Data），对我国增值税与研发（R＆D）投入关系进行了实证分析，结果表明我国增值税与R＆D投入存在明显的负相关关系。在此基础上，对增值税转型影响企业收益及R＆D投入进行了理论分析，结果表明与生产型增值税相比，消费型增值税能够增加企业收益，提高企业R＆D投入能力。
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| 关 键 词： | 增值税 研发投入 面板数据 |
Theoretical and Empirical Analysis on Relation of China's Value-Added Tax (VAT) and R & D Investment |
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| BU Wei,WANG Jia-qiong. Theoretical and Empirical Analysis on Relation of China's Value-Added Tax (VAT) and R & D Investment[J]. Journal of Beijing Jiaotong University Social Sciences Edition, 2008, 7(2): 56-60 |
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| Authors: | BU Wei WANG Jia-qiong |
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| Affiliation: | (School of Economies and Management,Beijing Jiaotong University, Beijing 100044, China) |
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| Abstract: | This paper makes an empirical analysis on the relation of China＇s Value-Added Tax （VAT） and R＆D investment through panel data model. Its result is that negative correlativity lies between China＇s VAT and R＆D investment. On the above basis, this paper makes a theoretical analysis on the effect of production type VAT becomed consumption type VAT to income and R＆D investment of enterprise. The result indicates comparing production type VAT, consumption type VAT will increase income and R＆D investment of the enterprise. |
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| Keywords: | value-added tax （VAT） research and develop ment （R ＆ D） investment panel data |
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