期刊论文

中文

财务与金融

1674-3059

2023

02

8-13+19

10.3969/j.issn.1674-3059.2023.02.002

XJJG-2020-046:湖南农业大学校教改课题项目 17QN46:湖南农业大学校青年基金

本校为第一机构

“营改增”作为我国财税改革的重要举措,切实减轻了企业的税收负担,对企业探索式创新发展起到了很大的激励作用。本文选取2009-2016年331家A股上市企业作为研究样本,建立双重差分模型(DID)和双重差分倾向得分匹配模型...展开更多 “营改增”作为我国财税改革的重要举措,切实减轻了企业的税收负担,对企业探索式创新发展起到了很大的激励作用。本文选取2009-2016年331家A股上市企业作为研究样本,建立双重差分模型(DID)和双重差分倾向得分匹配模型(PSM-DID),实证分析“营改增”政策与企业探索式创新之间的关系。结果表明:“营改增”政策显著促进了企业的探索式创新。本文最后针对政府财税政策的制定...

As an important measure of China's fiscal and tax reform,"VAT Reform"has effectively reduced the tax burden of enterprises and played a great incentive role in the exploration and innovation development of enterprises.In this paper,331 A-share listed compa...MORE As an important measure of China's fiscal and tax reform,"VAT Reform"has effectively reduced the tax burden of enterprises and played a great incentive role in the exploration and innovation development of enterprises.In this paper,331 A-share listed companies from 2009 to 2016 were selected as research samples,and the dfferential in ...