目录
摘 要 I
ABSTRACT II
第一章 引言 1
1.1研究背景 1
1.1.1“营改增”的研究背景 1
1.1.2自主创新的研究背景 1
1.2研究意义 1
1.3研究目的与研究内容 2
1.3.1研究目标 2
1.3.2研究内容 2
1.4研究方法和技术路线图 2
1.4.1研究方法 2
1.4.2技术路线图 3
1.5可能的创新与不足 4
1.5.1可能的创新 4
1.5.2不足之处 4
第二章 文献综述与理论基础 5
2.1文献综述 5
2.1.1与“营改增”相关的研究 5
2.1.2企业自主创新相关研究 5
2.1.3“营改增”与自主创新相关研究 6
2.1.4结论与启示 6
2.2理论基础 7
2.2.1税制优化理论 7
第三章 分析框架与数据来源 8
3.1理论分析及研究假设 8
3.2研究设计 9
3.2.1选样标准 9
3.2.2变量选择 9
3.2.3模型设定 10
第四章 实证结果与分析 11
4.1描述性统计 11
4.2相关性分析 11
4.3回归分析 12
4.3.1假设一回归分析 12
4.3.2假设二回归分析 13
4.4稳健性检验 15
第五章 研究结论与政策建议 17
5.1研究结论 17
5.2政策建议 17
参考文献 19
致谢 21
制造业上市公司“营改增”对企业创新的影响
摘 要
THE INFLUENCE OF"BUSINESS CHANGING TO INCREASE" ON ENTERPRISE INNOVATION OF LISTED MANUFACTURING CO *51今日免费论文网|www.51jrft.com +Q: @351916072@ 
MPANIES
ABSTRACT
Starting from January 1,2012, the state launched a pilot program to replace business tax with tax increase. Until May 1,2016, all industries in China were covered by the program. As an important reform of the fiscal and taxation systems, will Not only affect the corporate tax burden, on the corporate structure, innovation capacity and other aspects also have an important impact. In order to explore the impact of the "businesstogrowth" policy on the innovation of manufacturing enterprises, based on the data of listed manufacturing companies from 2010 to 2019, this paper takes the number of enterprise patents as an index to measure the innovation capability of manufacturing enterprises, to study the impact of "businesstogrowth" policy on the innovation of listed manufacturing companies. First of all, the implementation of the "businesstoincrease" policy has reduced the tax burden of enterprises, but it has also promoted the specialization division of Labor of enterprises to a certain extent, resulting in the negative impact of the policy on the innovation of manufacturing enterprises, reduced the enterprises independent innovation willingness. Secondly, compared with nonstateowned enterprises, stateowned enterprises have advantages in capital and so on.
KEY WORDS：business Transformation; manufacturing;Enterprise Innovation; Specialization Division of Labor
引言
1.1研究背景

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