欢迎您！东篱公司
退出
-
申报数据库
-
立项数据库
-
成果数据库
-
项目获奖数据库
中文摘要：
以新企业所得税法实施后的2010-2012年中国民营上市公司为样本,从政府宏观税收政策的视角,探究在中国经济新常态下,企业寻租行为与税收政策之间的联系是如何影响企业创新绩效的微观作用机制。研究发现：寻租行为能够显著促进民营企业创新绩效的提升,企业税收负担在其中起到部分中介作用。进一步对样本分组检验发现,相对于市场化程度较高地区,民营企业税收负担在市场化程度较低地区的中介效应变化较大。由此可以推断,企业为创新而寻租的行为不仅与税收负担过高有关,同时也会受到所在地区的市场化程度高低的影响。
英文摘要：
After the implementation of the new Enterprise Income Tax Law,the paper study the observations of 2010- 2012 timeframe Chinese listed companies. From the perspective of the government’s macro tax policy,the paper examines the process and path that rent- seeking behavior and tax policy affects private enterprise innovation performance,which is the breakthrough point to understand the microscopic mechanism that China local governments promote the private enterprise innovation under the new Chinese economic normality. Empirical evidence suggests that the rent- seeking behavior can significantly increase the private enterprise innovation performance through the mediating role of the tax burden of the enterprise. When examining diff- erent subsamples,the results show that compared to private enterprises in areas with high extent of marketization,the mediating effect of the tax burden of those enterprises in areas with low extent of marketization is larger. By inference,the innovation of private enterprise and rent- seeking behavior is not only concerned with the higher tax burden,but also by the degree of marketization where the enterprise located.
同期刊论文项目
同项目期刊论文
期刊信息
位置：