管理学刊2025，Vol.38Issue(4)：64-80,17.DOI:10.19808/j.cnki.41-1408/F.2025.0037
增值税留抵退税政策对企业新质生产力发展的影响研究
Study on the Influence of Value-Added Tax Retention and Refund Policy on the Development of Enterprises' New Quality Productivity
摘要
Abstract
As one of the policy tools to stimulate enterprises' scientific and technological innovation,withholding tax rebate is an important tool to improve the scientific and technological innovation ability of enterprises and develop new quality productivity.Through the quasi-natural experiment provided by the VAT withholding tax refund policy in 2018,the article builds a double difference model based on the sample of China's A-share listed companies in 2013-2023 to examine the impact and path of the withholding tax refund policy on the development of new quality productivity of enterprises.The results show:the value-added tax withholding tax refund can significantly promote the development of new quality productivity of enterprises,and the conclusion is still valid after a series of robustness tests;the mechanism test shows that the value-added tax withholding tax refund empowers enterprises to leap in new quality productivity by releviating the financing constraints of enterprises and improving the efficiency of factor allocation;heterogeneity test found that the tax refund policy has a more obvious effect on promoting the new productivity of technology-intensive enterprises,high-tech industries and enterprises in high innovation areas.The conclusion of the article provides an empirical reference for the path and logic of tax tools to stimulate the upgrading of enterprise productivity.It is of intuitive inspiration for the follow-up study and judgment of the reform effect of the tax refund policy,the further improvement of targeted tax preferential policies,and the empowerment of new quality productivity development of enterprises.关键词
增值税留抵退税/税收激励/企业新质生产力/税制改革Key words
value-added tax retention and refund policy/tax incentives/enterprises' new quality productivity/tax reform分类
管理科学引用本文复制引用
凌华,刘梓琦..增值税留抵退税政策对企业新质生产力发展的影响研究[J].管理学刊,2025,38(4):64-80,17.基金项目
国家社会科学基金项目(20BGL221) （20BGL221）
江苏省研究生科研与实践创新计划项目(SJCX24_1145) （SJCX24_1145）
