税制改革对制造业技术进步的影响

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Abstract Based on the data of manufacturing industry in 2008—2016,this paper used the two-step regression method to investigate the influence of tax reform on the technological progress of manufacturing industry.The results of research indicate:raising the proportion of direct tax significantly accelerates the manufacturing technology progress.In addition,the reform of value-added tax reform has promoted the technological progress,and this effect is more prominent in the industry with high fixed asset investment.The middle mechanism shows that:The improper tax structure and the“non-neutral”characteristics of indirect taxation in China hindered the technological progress of the manufacturing industry.The reform of value-added tax reduces corporate tax burden,increases the cash flow of enterprises in the current period,and enables enterprises to invest in fixed assets of higher technology level,thus promoting technological progress;At the same time,information construction can enhance the innovation and investment of enterprises,and further improve the technological progress of manufacturing enterprises under the background of direct tax reform and value-added tax reform.Based on the conclusion,the paper puts forward specific policy proposal to promote tax reform.

Key words： Direct tax reform Value-added tax reform Manufacturing technology progress

Received: 04 June 2018

PACS:	F424
	F812

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	Articles by authors
	Wang Lujun
	Han Yu
	Ma Jinhong

Cite this article:

Wang Lujun,Han Yu,Ma Jinhong. An Empirical Study on the Impact of Tax Reform on Manufacturing Technology Progress[J]. , 2019, 0(5): 2-9.

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http://www.zgkjlt.org.cn/EN/ OR http://www.zgkjlt.org.cn/EN/Y2019/V0/I5/2

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