经济与管理2025，Vol.39Issue(3)：84-92,封3,10.
税收因素对设备质量投资顺周期性的影响
The Impact of Taxation on the Pro-Cyclicality of Equipment Quality Investment
摘要
Abstract
Advanced technological equipment is driving China's manufacturing industry toward high-end, industrialized, and intelligent development. Using an enterprise investment structure cycle model, this study examines the relationship between equipment quality in-vestment and technology cycles, as well as how tax policies affect the cyclical variations in equipment quality investment. The results show pro-cyclicality in equipment quality investment-it fluctuates synchronously with technology cycles. Tax reductions mitigate this pro-cyclicality, whereas tax increases exacerbate it. Enterprises should align equipment investments with technology cycles to better capture technological advancement benefits and promote advanced equipment adoption. Policymakers should leverage tax instruments to encourage innovation and steer enterprises toward advanced equipment investments.关键词
税收因素/设备质量投资/技术周期Key words
taxation/equipment quality investment/technology cycle分类
管理科学引用本文复制引用
刘彤彤,张延群,吴福象..税收因素对设备质量投资顺周期性的影响[J].经济与管理,2025,39(3):84-92,封3,10.基金项目
国家自然科学基金重大项目(71991475) （71991475）
中国社会科学院经济大数据与政策评估实验室(2024SYZH004) （2024SYZH004）
