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结构性减税是否有助于扭转国内企业投资的结构性偏向

Does Structural Tax Cuts Help Reverse the Structural Bias of Enterprise Investment in China?
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摘要 结构性问题是我国经济发展中面临的最突出问题,结构性减税政策的推行可以为解决我国企业投资中存在的结构性问题提供助力。研究发现,结构性减税政策的实施整体上对企业投资具有增长效应。同时,减税对于企业投资结构调整也起到了促进作用:一是促进了高端制造业和现代服务业的投资增长,为产业结构升级提供了帮助;二是对民间投资增长发挥了显著的促进作用;三是对东北部和中部地区企业投资促进效应更为明显,一定程度上缩小了区域投资差异。因此,对于解决企业投资的结构性问题而言,单纯的全面减税可能并不会达到理想效果,更应从税制结构的差异性出发,寻求结构性减税政策的最优解。 The structural problem is the most prominent problem in the China’s economic development.The implementation of structural tax reduction policy can provide assistance for solving the structural problems existing in Chinese enterprise investment.The study found that the implementation of the structural tax reduction policy had a growth effect on corporate investment on the whole.Meanwhile,tax cuts has also promoted the adjustment of corporate investment structure:First,it has improved the investment growth of high-end manufacturing and modern service industries,and provided assistance for the upgrading of industrial structure.Second,it has played a significant role in promoting the growth of private investment.Third,the effect of investment promotion in enterprises in the northeast and central regions is more obvious,and the regional investment differences are narrowed to some extent.Therefore,for the structural problems of corporate investment,pure comprehensive tax reduction may not achieve the desired effect,and it is necessary to seek the optimal solution of structural tax reduction policy according to the difference of tax structures.
作者 曹东坡 黄志军 Cao Dong-po;Huang Zhi-jun(Post-Doctoral Research Center of COAMC,Beijing 100033, China;Center for Post-doctoral Studies of the School of Finance,RUC, Beijing 100872, China;Jiangsu Branch,Agriculture Bank of China, Nanjing 210002,China)
出处 《税务与经济》 CSSCI 北大核心 2019年第3期95-102,共8页 Taxation and Economy
关键词 结构性减税 区域差异 投资结构 民间投资 structural tax reduction regional difference investment structure private investment
作者简介 曹东坡(1989-),男,河南舞钢人,中国东方资产管理股份有限公司与中国人民大学财政金融学院联合培养博士后,经济学博士;黄志军(1987-),男,江苏扬州人,就职于中国农业银行江苏省分行,经济学博士。
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