CAJ | 학술논문

通过推导增值税转型对企业和产业利润的影响;对装备制造业各产业利润总额与研发投入的相关性进行经验检验,发现二者显著正相关。由此,利用统计数据,模拟设定条件下我国增值税转型使装备制造业各产业研发投入增加的比例。
통과추도증치세전형대기업화산업리윤적영향;대장비제조업각산업리윤총액여연발투입적상관성진행경험검험,발현이자현저정상관。유차,이용통계수거,모의설정조건하아국증치세전형사장비제조업각산업연발투입증가적비례。
This paper studies the effect of Value-Added Tax（VAT） transition on enterprise and industry profits.It then empirically tests and reveals the positive relationship between Research and Development（RD） investment and profit of equipment manufacturing industry（EMI）.Finally,making use of relevant statistical data,it simulates the percent of increase on RD investment in every industry of EMI by China＇s VAT transition on the given premises.