制度环境差异对财税政策红利的影响分析

发布时间：2018-02-13 02:48

本文关键词： 正式制度非正式制度财税政策红利高新技术企业　出处：《浙江大学》2015年硕士论文　论文类型：学位论文

【摘要】：面临国家经济下行压力的凸显和经济增长方式的改变,国家制度及其带来的“红利”效应越发重要。各级政府要做到及时的制度供给,适时的制度创新和恰当的制度转变,才能保证“制度红利”的最大化释放。在各类制度的调整与完善中,财税政策制度占据重要地位,它能够直接或间接地对企业生产经营行为和国家经济增长产生重要影响。尤其是处于高新技术行业的中小企业,他们能够享受“红利”的规模和范围也更为显著,研究财税政策对其的影响也就具有更为重要的现实意义。财税政策红利作为制度自身运行的产物,会受到制度因素的影响。在制度因素中,正式制度与非正式制度由于各自发挥作用的机制不同,对财税政策红利的影响各具特点。本文在理论分析的基础上,提出了3个相关的理论假说。假说1是正式制度是企业争取财税政策红利重要制度筹码；假说2是非正式制度对企业争取财税政策红利有重要影响,在一些情况下能发挥替代正式制度的独特作用；假说3是非正式制度的这种替代作用是有限的,其与财税政策红利之间存在倒U型的非线性关系。为验证上述假说,本文以创业板上市的355家高新技术企业为研究样本,构建回归进行检验。结果显示,与正式制度、非正式制度之间均存在显著正相关关系；非正式制度能在一定程度上替代正式制度,这一情况在政府治理水平较差的地区更为显著；非正式制度与财税政策红利之间确实存在倒U型的非线性关系。最后,根据以上结论,有针对性地提出政策建议。
[Abstract]:In the face of the downward pressure of the national economy and the change of the mode of economic growth, the national system and its "dividend" effect are becoming more and more important. Governments at all levels want to achieve timely institutional supply, timely institutional innovation and appropriate institutional transformation. In order to ensure the maximum release of "institutional dividend", the fiscal and taxation policy system plays an important role in the adjustment and improvement of all kinds of systems. It can directly or indirectly have an important impact on the production and operation of enterprises and on the economic growth of the country. In particular, the scale and scope of the "dividend" for small and medium-sized enterprises in high-tech industries are even more significant. It is more important to study the influence of fiscal and taxation policy on it. The dividend of fiscal and taxation policy, as the product of the system itself, will be influenced by the institutional factors. Among the institutional factors, the formal institution and the informal institution are different from each other because of their respective mechanisms. On the basis of theoretical analysis, this paper puts forward three relevant theoretical hypotheses. Hypothesis 1 is that the formal system is an important institutional bargaining chip for the enterprise to strive for the dividend of fiscal and taxation policy. Hypothesis 2 is that the informal institution has an important influence on the enterprises' striving for fiscal and taxation policy dividends, and in some cases it can play a unique role as a substitute for the formal institution, while hypothesis 3 is that the informal institution has a limited alternative role. In order to verify the above hypothesis, this paper takes 355 high-tech enterprises listed on the gem as the research sample, and constructs a regression to test the relationship with the formal system. There is a significant positive correlation between the informal institutions, informal institutions can replace the formal institutions to a certain extent, this situation is more significant in the areas where the level of government governance is poor; There is a negative U type nonlinear relationship between the informal system and the dividend of fiscal and taxation policy. Finally, according to the above conclusions, some policy suggestions are put forward.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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