Will "Replacing Business Tax With VAT" Promote Enterprise Innovation Resources Gathering

It is the right time for China’s economic and social development to deepen,innovation will become the first driving force of economic and social development,innovation drive will upgrade China’s industrial value chain as a whole,guide Chinese enterprises from cost competition to quality and technical service competition,and fundamentally complete the task of industrial structure upgrading and economic structure transformation is at the right time.Obviously,in this process,the improvement of innovation resource concentration level will greatly improve innovation efficiency,greatly shorten innovation learning cycle and effectively reduce innovation cost.However,in the aspect of gathering innovative resources,we should play a good role of "market and government" in both macro and micro levels,and put forward higher requirements for the comprehensive and professional level of resource allocation.Replacing business tax with value-added tax(VAT)is one of the major fiscal and taxation policies in China.It should have the basic function of resource allocation.Based on this,replacing business tax with value-added tax(VAT)is a fiscal and taxation policy focused on this article.Is it able to play a good role in resource allocation on schedule? In the case of failure of innovation resource market,is it effective for the government to intervene in the process of enterprise innovation resource allocation? Replacing business tax with value-added tax(VAT)can be achieved by the innovation resources of different enterprises.Will these agglomeration performance be different due to the differences of enterprise attributes,regions and industries? These are the key issues of this paper.Replacing business tax with value-added tax(VAT)can be achieved by the innovation resources of different enterprises.Secondly,replacing business tax with value-added tax(VAT),replacing business tax with value-added tax(VAT),the paper analyzes the mechanism of the "business transformation to increase" to the enterprise’s innovation resources agglomeration.Policies affect the supply and demand of innovation resource market in which enterprises are located and the cost of innovation resource in enterprises.They cause the flow of innovation resource and non innovation resource,the horizontal flow of innovation resource among different enterprises and the vertical flow of innovation resource among different departments of enterprises.Thirdly,through the establishment of a scientific evaluation index system of the level of enterprise innovation resource agglomeration,and with the help of factor analysis method to measure the capacity of each enterprise innovation resource agglomeration.Finally,the paper selects the relevant data of listed enterprises from 2009 to 2018,through the did model,psm-did model and DDD model,the service industry and manufacturing industry are included in the scope of analysis at the same time,and systematically discusses the impact of the dynamic process of "replacing business tax with value-added tax" policy by stages,industries and regions on the level of enterprise innovation resource agglomeration.In order to refine the research,it also differentiates industries and regions Regional empirical analysis.Replacing business tax with value-added tax(VAT),replacing business tax with value-added tax(VAT)can significantly improve the level of enterprise innovation resources,and meet the original intention of "tax reform to increase",which can reduce corporate tax burden,refine the division of labor and promote technological progress.Second,the "replacing business tax with value-added tax(VAT)" has greatly stimulated the enthusiasm of enterprises to innovate resources in the short term.The higher the scale,the higher the per capita profit level,the higher the level of innovation resources gathering.Third,replacing business tax with value-added tax(VAT)can improve the level of regional innovation resources collection,and to some extent,verify the rationality of using tax policy to guide regional innovation resources agglomeration.The innovation resources in eastern region have the best agglomeration effect,and the agglomeration effect is not good in Central China.Fourth,replacing business tax with value-added tax(VAT)replacing business tax with value-added tax(VAT),the technology industry can make use of the policy of "camp to increase" to promote the efficient allocation and integration of innovative resources,and to some extent,affirm the promotion effect of tax policy on the innovation resources agglomeration of technological enterprises.Given the "battalion to add" policy in guiding performance in enterprise cluster innovation resources,this paper draws relevant policy implications: Deepening the reform of value-added tax to promote enterprises to gather innovation resources;refining the value-added tax policy to help enterprises gather innovation resources;balancing the value-added tax burden in various regions to guide enterprises to gather innovation resources;improving tax preferences to enhance innovation resources of high-tech enterprises Agglomeration.