增值税转型对信息技术业机器设备投资的激励效应研究

信息技术代表先进生产力的发展方向。根据资本结构的不同将信息技术类企业细分为信息技术业制造类企业和服务类企业,利用转型前后相关数据,通过多元线性回归法分析表明：我国增值税转型有利于促进信息技术类企业增加机器设备类固定资产投资,且对资本构成相对高的信息技术业制造类企业的激励效应高于服务类企业。

A Study on the Incentive Effects of Value-added Tax Transformation on Machinery and Equipment Investment of Chinese IT Industry

Information technologies represent the development of advanced productive forces.Is Chinese VAT reform of 2009 able to stimulate an increase in machinery and equipment investment to promote IT industry technical progress? We subdivide IT enterprises into manufacturing enterprises and service enterprises according to the difference of capital structure.Conclusions are drawn by multiple linear regression analysis using data before and after the transformation that VAT transformation would help IT industry increase investment in fixed assets like machines and equipment.We also find that manufacturing enterprises with a relatively high capital composition have a bigger incentive than the service enterprises to invest in fixed assets.