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.
汪卢俊, 韩瑜, 马金红. 税制改革对制造业技术进步的影响[J]. 中国科技论坛, 2019(5): 2-9.
Wang Lujun, Han Yu, Ma Jinhong. An Empirical Study on the Impact of Tax Reform on Manufacturing Technology Progress. , 2019(5): 2-9.
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