CAJ | 학술논문

本文分析了我国税制特征和税收结构对R＆D投入的影响，认为R＆D投入与增值税、消费税、个人所得税正相关，与营业税正相关不显著，与企业所得税、关税负相关。脉冲响应结果显示增值税、消费税对R＆D投入有长期持续的正影响， R＆D 投入的税收收入弹性显示1992-1997年我国的R＆D投入弹性小于1，从1997-2010年以来R＆D投入弹性普遍大于1，长期来看R＆D投入的税收弹性在1附近波动；所研究的各税种之间存在来自彼此的冲击，增值税与消费税存在逐渐递增的效应，营业税与个人所得税存在长期稳定而显著的正效应。
본문분석료아국세제특정화세수결구대R＆D투입적영향，인위R＆D투입여증치세、소비세、개인소득세정상관，여영업세정상관불현저，여기업소득세、관세부상관。맥충향응결과현시증치세、소비세대R＆D투입유장기지속적정영향， R＆D 투입적세수수입탄성현시1992-1997년아국적R＆D투입탄성소우1，종1997-2010년이래R＆D투입탄성보편대우1，장기래간R＆D투입적세수탄성재1부근파동；소연구적각세충지간존재래자피차적충격，증치세여소비세존재축점체증적효응，영업세여개인소득세존재장기은정이현저적정효응。
This paper analyzes the impact of China′s tax system and tax structure on R＆D investment , and concludes：R＆D input is positively correlated with value -added tax , consumption tax and personal income tax;the positive correla-tion between R＆D input and business tax is not significant;R＆D input is negatively correlated with corporate income tax and tariff .The impulse response shows value added tax , consumption tax each has a long -term continuous positive effect on R＆D input .The elasticity of tax revenue for R＆D input displays in 1992-1997 China′s R＆D investment elas-ticity is less than 1;in 1997-2010 R＆D input elasticity is generally greater than 1;the long term R＆D input tax elas-ticity fluctuates around 1.There exists mutual impact from each tax：the effect between value -added tax and consump-tion tax effect is gradually increasing , and there is a long-term stable significant positive effect between business tax and personal income tax .