“营改增”对陕西纺织产业转型升级的影响
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摘要
为探究"营改增"影响纺织产业转型升级的问题,选取陕西省部分纺织企业作为研究样本,对2011-2015年时间序列数据进行多元线性回归,分析发现,投资是影响陕西省纺织产业转型升级的重要因素,产业规模对转型升级的影响程度大于增值税税负的影响程度.进一步运用Bootstrap中介效应检验方法,分析研发投入和营销投入在"营改增"促进产业转型升级中的影响,研究发现,"营改增"对于陕西省纺织产业转型升级具有积极的促进作用,研发投入在"营改增"与转型升级之间产生明显的中介效应,营销投入没有产生中介效应.
In order to explore the impact of " VAT reform" on the transformation and upgrading of Shaanxi textile industry,textile enterprises in Shaanxi province were selected as the research samples.The data of the years from 2011 to 2015were analyzed by the method of multiple linear regressions.The study shows that investment is an important factor which affects transformation and upgrading of Shaanxi textile industry.The industrial scale has a greater influence than the rate of value added tax.Further,the test method of Bootstrap mediating effect was used to analyze the role of R & D and marketing investment in industrial restructuring and upgrading facilitated by the VAT reform.The study shows that the value-added tax accelerates the transformation and upgrading of Shaanxi textile industry,in which R & D investment has a significant mediating effect and marketing investment has no such effect.
In order to explore the impact of " VAT reform" on the transformation and upgrading of Shaanxi textile industry,textile enterprises in Shaanxi province were selected as the research samples.The data of the years from 2011 to 2015were analyzed by the method of multiple linear regressions.The study shows that investment is an important factor which affects transformation and upgrading of Shaanxi textile industry.The industrial scale has a greater influence than the rate of value added tax.Further,the test method of Bootstrap mediating effect was used to analyze the role of R & D and marketing investment in industrial restructuring and upgrading facilitated by the VAT reform.The study shows that the value-added tax accelerates the transformation and upgrading of Shaanxi textile industry,in which R & D investment has a significant mediating effect and marketing investment has no such effect.
引文
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[16]张杰,刘元春,郑文平.为什么出口会抑制中国企业增加值率?——基于政府行为的考察[J].管理世界,2013(6):12.ZHANG Jie,LIU Yuanchun,ZHENG Wenping.Why does Export Inhibit Chinese Enterprises’Value-added Ratio?—An Investigation Based on Government’s Behavior[J].Manages the World,2013(6):12.(in Chinese)
[17]孔伟杰.制造业企业转型升级影响因素研究——基于浙江省制造业企业大样本问卷调查的实证研究[J].管理世界,2012(9):120.KONG Weijie.Study on the Influencing Factors of Transformation and Upgrading of Manufacturing Enterprises—Based on a Large Sample Survey of Manufacturing Enterprises in Zhejiang Province[J].Management World,2012(9):120.(in Chinese)
[18]张丽丽,申玲,王秀云.增值税转型对纺织行业固定资产投资的影响研究——基于陕西省国有纺织企业的实证分析[J].财会通讯,2012(18):88.ZHANG Lili,SHEN Ling,WANG Xiuyun.The Transformation of Value Added Tax on Fixed Assets Investment in Textile Industry:An Empirical Analysis Based on the State Owned Textile Enterprises in Shaanxi Province[J].Journal of Communication,2012(18):88.(in Chinese)
[19]李占国,焦金芝,李丕基.“营改增”趋势下泰州产业结构升级研究[J].泰州职业技术学院学报,2014(1):38.LI Zhanguo,JIAO Jinzhi,LI Piji.Research on Industrial Structure Upgrade in Taizhou Under the Trend of VAT Instead of Business Tax Reform[J].Journal of Taizhou Polytechnic College,2014(1):38.(in Chinese)
[20]PREACHER K J,HAYES A F.SPSS and SAS Procedures for Estimating Indirect Effects in Simple Mediation Models[J].Behavior Research Methods Instruments&Computers,2004,36(4):717.
[2]刁宇凡,谭凌波.SA8000标准对我国纺织服装业国际竞争优势的冲击——基于浙江纺织服装业的调查[J].中国标准化,2013(6):84.DIAO Yufan,TAN Lingbo.The Impact of SA8000Standard on International Competitive Advantage of Chinese Textile&Garment Industry—Based on the Investigation of Zhejiang Textile&Garment Industry[J].China Standardization,2013(6):84.(in Chinese)
[3]李红.浙江省纺织服装产业升级问题研究[D].杭州:浙江理工大学,2012.LI Hong.A Research on the Upgrading of Zhejiang Textile and Clothing Industry Upgrading[D].Hangzhou:Zhejiang University of Technology,2012.(in Chinese)
[4]漆为欢,陈国芬.中外服装教育对比及其有效性研究——以浙江纺织服装职业技术学院为例[J].纺织服装教育,2013,28(6):460.QI Weihuan,CHEN Guofen.A Comparative Study of Chinese and Foreign Clothing Education and Iheir Effectiveness:A Case Study of Zhejiang Textile and Fashion College[J].Textile and Apparel Education,2013,28(6):460.(in Chinese)
[5]任新亭,吴建秋,沈芳衣.浙江服装企业自主品牌运营状况分析——基于品牌资产视角[J].经营与管理,2013(9):119.REN Xinting,WU Jianqiu,SHEN Fangyi.Analysis of the Self-owned Brand of Zhejiang Garment Enterprises:A Perspective of Brand Equity[J].Operation and Management,2013(9):119.(in Chinese)
[6]雷玷,雷娜.产业政策、产业结构与经济增长的实证研究[J].经济问题,2012(4):45.LEI Dian,LEI Na.An Empirical Study on Industrial Policy,and Industrial Structure and Economic Growth[J].Economic Problem,2012(4):45.(in Chinese)
[7]李燕萍,彭峰.国际贸易、自主研发与高技术产业生产率增长[J].经济评论,2012(1):133.LI Yanping,PENG Feng.International Trade,Indigenous R&D and Productivity Growth in High-Tech Industry[J].Economic Review,2012(1):133.(in Chinese)
[8]LAM K C,POSTLE R.Textile and Apparel Supply Chain Management in Hong Kong[J].International Journal of Clothing Sciences and Technology,2006,18(4):265.
[9]潘丽丽.探讨现阶段国有外贸企业转型模式[J].经济师,2013(9):250.PAN Lili.Discussion on the Transformation Mode of State-Owned Foreign Trade Enterprises at the Present Stage[J].Economist,2013(9):250.(in Chinese)
[10]杨永清.我国外贸企业转型升级面临的形势与路径选择——以纺织服装出口企业为例[J].对外经贸实务,2012(6):9.YANG Yongqing.The Situation and Path Choice of the Transformation and Upgrading of China’s Foreign Trade Enterprises:A Case Study of Textile and Garment Export Enterprises[J].Practice in Foreign Trade,2012(6):9.(in Chinese)
[11]LESSNOFF M.Capitalism,Socialism and Democracy[J].Political Studies,1979,27(4):594.
[12]ARROW K J.Economic Welfare and the Allocation of Resources for Invention[M]//Readings in Industrial Economics.London:macmillan publishers limited,1972:609.
[13]SCHERER F M.Market Structure and the Employment of Scientists and Engineers[J].American Economic Review,1967,57(3):524.
[14]HU A G.Ownership,Government R&D,Private R&D and Productivity in Chinese Industry[J].Journal of Comparative Economics,2001,29(1):136.
[15]安同良,王文翌,王磊.中国自主创新研究文献综述[J].学海,2012(2):43.AN Tongliang,WANG Wenyi,WANG Lei.Literature Review on China’s Indigenous Innovation[J].Academia Bimestris,2012(2):43.(in Chinese)
[16]张杰,刘元春,郑文平.为什么出口会抑制中国企业增加值率?——基于政府行为的考察[J].管理世界,2013(6):12.ZHANG Jie,LIU Yuanchun,ZHENG Wenping.Why does Export Inhibit Chinese Enterprises’Value-added Ratio?—An Investigation Based on Government’s Behavior[J].Manages the World,2013(6):12.(in Chinese)
[17]孔伟杰.制造业企业转型升级影响因素研究——基于浙江省制造业企业大样本问卷调查的实证研究[J].管理世界,2012(9):120.KONG Weijie.Study on the Influencing Factors of Transformation and Upgrading of Manufacturing Enterprises—Based on a Large Sample Survey of Manufacturing Enterprises in Zhejiang Province[J].Management World,2012(9):120.(in Chinese)
[18]张丽丽,申玲,王秀云.增值税转型对纺织行业固定资产投资的影响研究——基于陕西省国有纺织企业的实证分析[J].财会通讯,2012(18):88.ZHANG Lili,SHEN Ling,WANG Xiuyun.The Transformation of Value Added Tax on Fixed Assets Investment in Textile Industry:An Empirical Analysis Based on the State Owned Textile Enterprises in Shaanxi Province[J].Journal of Communication,2012(18):88.(in Chinese)
[19]李占国,焦金芝,李丕基.“营改增”趋势下泰州产业结构升级研究[J].泰州职业技术学院学报,2014(1):38.LI Zhanguo,JIAO Jinzhi,LI Piji.Research on Industrial Structure Upgrade in Taizhou Under the Trend of VAT Instead of Business Tax Reform[J].Journal of Taizhou Polytechnic College,2014(1):38.(in Chinese)
[20]PREACHER K J,HAYES A F.SPSS and SAS Procedures for Estimating Indirect Effects in Simple Mediation Models[J].Behavior Research Methods Instruments&Computers,2004,36(4):717.