固定资产加速折旧新政在东莞制造业的实施效果研究——基于东莞制造业的调查

固定资产加速折旧新政是一项重要的供给侧结构性改革和创新驱动税收政策。通过问卷调查"世界工厂"东莞市967户企业,发现新政实施普惠度和企业满意度均不高。Logit模型回归显示,微观企业的内在特征、经营条件和政策认知会影响其对新政的应用度;新政实施呈现出显著的受众特征。根据对15户典型企业的实地访谈,剖析各类企业抵触新政的现实原因并提出对策。企业大多预期新政的未来作用很有限,效果评价存在显著的门槛效应,其中六个特定行业企业和高新技术企业的满意度相对较高。研究结论可为新政的事后评价、管理服务及后续应变调整提供参考指引。

A Study on the Implementation of China's New Accelerated Depreciation Policy: Based on the Survey of Manufacturing Enterprises in Dongguan

The new accelerated depreciation policy of fixed assets is important for industrial structure adjustment and driving innovation in China. But we find it is undesirable, through investigating 967 enterprises in Dongguan city, which was known as "World Factory". Logit regressions show that, policy applications of enterprises depend on their own intrinsic characteristics, operating situation, and cognition. Accordingly, we can conclude user characteristics of this new policy. Based on field interviews on 15 typical enterprises, we analyze why some enterprises refuse this policy and offer several countermeasures. Most enterprises believe the effect of this policy is limited. It is satisfactory to 6 specific industries and high-tech enterprises, but not to other enterprises. Our study may provide theoretical and practical guides for policy evaluation, management and subsequent adjustment.