CAJ | 학술논문

以往文献对增值税转型影响的研究，无论从宏观还是微观都是基于财务指标从效益角度分析，却没有从效率---技术进步的角度研究。文章通过构建双重差分法模型研究增值税转型对企业技术进步的影响。研究结果表明：增值税转型对非国有企业的技术进步的促进作用大于国有企业，对高新技术企业技术进步的促进作用大于非高新技术企业，并且增值税转型对企业技术进步的促进作用随着融资约束程度的不同呈倒U型变化。
이왕문헌대증치세전형영향적연구，무론종굉관환시미관도시기우재무지표종효익각도분석，각몰유종효솔---기술진보적각도연구。문장통과구건쌍중차분법모형연구증치세전형대기업기술진보적영향。연구결과표명：증치세전형대비국유기업적기술진보적촉진작용대우국유기업，대고신기술기업기술진보적촉진작용대우비고신기술기업，병차증치세전형대기업기술진보적촉진작용수착융자약속정도적불동정도U형변화。
The previous literatures on the impact of VAT are based on financial indicators from the perspec-tive of efficiency ,but not from the perspective of technological progress .The paper studies the impact of VA T on technological advances of enterprises by constructing the double difference method model and found VAT to non-state-owned enterprises to promote the role of technological progress than state-owned enterprises ,high-tech enterprises to promote the role of technological progress than non-high-tech enter-prises ,and the value-added tax transformation on the promotion of technological progress with the role of the different levels of financing constraints in an inverted U-shape changes .