基于税收不确定性视角的企业创新行为研究

技术进步是保证经济持续增长的决定因素，如何激励市场主体进行技术创新，俨然成为经济高质量发展的关键。“税负之谜”受到广泛关注，一方面税收激励政策为企业带来显性税收效应；另一方面税收改革过程会引发风险，增加企业隐性税收负担。本课题基于中国税制特点，从税收不确定性角度出发，探究对于企业创新行为的影响。我们拟回答三个问题：第一，税收不确定性是激励了企业创新还是削弱了企业创新行为？第二，税收不确定性是如何影响企业创新的具体过程? 第三，税收不确定性影响企业创新行为在宏观制度环境和微观企业内部特征上是否存在异质性？本课题跳出政策红利本身而将视角关注在税制改革进程中企业面临的不确定上，为诠释企业创新提供了独特视角；将宏观税收政策和微观企业税收筹划相结合，揭示企业与政府的税收博弈暗箱，为发展税收学和会计学交叉学科提供了研究思路；也为我国减税降费持续性税收改革推进，促进企业创新驱动内涵式增长提供增量证据。

Technological progress is the decisive factor to ensure sustained economic growth. How to incentivize market entities to carry out technological innovation has become the key to high-quality economic development. "The mystery of tax burden" has received widespread attention. On the one hand, tax incentive policies have brought explicit tax effects to enterprises; on the other hand, the tax reform process would cause risks and increase the implicit tax burden of enterprises. Based on the characteristics of Chinese tax system, this study explores the impact on corporate innovation behavior from the perspective of tax uncertainty. We intend to answer three questions: First, does tax uncertainty stimulate corporate innovation or weaken corporate innovation behavior? Second, how does tax uncertainty affect the specific process of corporate innovation? Third, does tax uncertainty affect corporate innovation behavior in the macro-institutional environment and micro-firm internal characteristics? This study focuses on the uncertainty faced by enterprises during the process of tax reform instead of tax policy content, and provides a unique perspective for analyzing corporate innovation. Moreover, this study combines macro tax policies and micro corporate tax planning to reveal the tax game between enterprises and the government, which provides research ideas for the development of cross-discipline of taxation and accounting. Meanwhile, it also provides incremental evidence for the continuous tax reform in China and promote enterprise innovation to drive sustainable growth.