QQ客服 官方微博 反馈留言

	基于M-VAR模型的税收结构与R&D投入研究; A Study on the Relationship between Tax Structure and R&D Investment based on M- VAR Model
	姜艳凤 ; 姜艳芳
	2014-08-10
关键词	R&D投入 税制改革 多元向量自回归 R&D expenditure taxation reform M-VAR
英文摘要	本文分析了我国税制特征和税收结构对r&d投入的影响,认为r&d投入与增值税、消费税、个人所得税正相关,与营业税正相关不显著,与企业所得税、关税负相关。脉冲响应结果显示增值税、消费税对r&d投入有长期持续的正影响,r&d投入的税收收入弹性显示1992-1997年我国的r&d投入弹性小于1,从1997-2010年以来r&d投入弹性普遍大于1,长期来看r&d投入的税收弹性在1附近波动;所研究的各税种之间存在来自彼此的冲击,增值税与消费税存在逐渐递增的效应,营业税与个人所得税存在长期稳定而显著的正效应。; This paper analyzes the impact of China's tax system and tax structure on R&D investment,and concludes:R&D input is positively correlated with value- added tax,consumption tax and personal income tax;the positive correlation between R&D input and business tax is not significant;R&D input is negatively correlated with corporate income tax and tariff.The impulse response shows value added tax,consumption tax each has a long- term continuous positive effect on R&D input.The elasticity of tax revenue for R&D input displays in 1992- 1997 China's R&D investment elasticity is less than 1;in 1997- 2010 R&D input elasticity is generally greater than 1;the long term R&D input tax elasticity fluctuates around 1.There exists mutual impact from each tax:the effect between value- added tax and consumption tax effect is gradually increasing,and there is a long- term stable significant positive effect between business tax and personal income tax.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/101863]
专题	公共事务－已发表论文
推荐引用方式 GB/T 7714	姜艳凤,姜艳芳. 基于M-VAR模型的税收结构与R&D投入研究, A Study on the Relationship between Tax Structure and R&D Investment based on M- VAR Model[J],2014.
APA	姜艳凤,&姜艳芳.(2014).基于M-VAR模型的税收结构与R&D投入研究..
MLA	姜艳凤,et al."基于M-VAR模型的税收结构与R&D投入研究".(2014).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。