支持电信制造商竞争力的税收优惠

IF 1 Q3 ECONOMICS

Foresight and STI Governance Pub Date : 2020-06-25 DOI:10.17323/2500-2597.2020.2.51.62

I. Dezhina, T. Nafikova, T. Gareev, A. Ponomarev

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引用次数: 4

摘要

本文致力于分析成本因素，主要是税收负担，这可以解释俄罗斯市场上国产电信设备与从中国和美国进口的电信设备之间的可观察价格差异。这项研究的相关性是合理的，因为这个市场在变化的地缘政治环境中对俄罗斯联邦的经济、信息和技术安全具有至关重要的意义。本文通过对现有税负计算方法的分析，发现对分行业层面的测算研究较少。基于2015-2017年42家电信设备制造业企业的数据，研究电信设备制造业成本结构，建立国内企业进口零部件税负率计算模型。该模型对跨国比较进行了调整，以反映各国税收制度的具体情况。这些计算是根据所审查的三个国家生产成本相等的假设进行的。对比分析表明，俄罗斯的税负平均高于美国(近3个百分点)和中国(约2个百分点)，在经济优惠区内经营的企业。但是，这种税率上的差异并不能解释在国内市场上观察到的价格差异(高达21%)。构件成本和负债成本作为说明经济条件差异的因素也进行了考察。对其影响的粗略评估表明，在增加零部件产量的同时降低平均成本的效果(这是中国的特别特点)影响最大。对于美国进口商来说，税负水平和高端报价是主要的竞争优势。提出了若干关税管制措施，以补偿国内市场上的价格差异，作为创新政策，以刺激国家生产者的技术发展。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers

The article is dedicated to the analysis of cost factors, primarily tax burden, that can explain the observable price difference on Russian market between domestic telecommunication equipment and imports from China and USA. The relevance of the research is justified by critical significance of this market for economic, information and technological security of Russian Federation in a changed geopolitical environment. The present methods of tax burden calculation analyzed in the article reveal the subindustry level measurement to be the least studied. Based on data on 42 companies for 2015-2017, the cost structure of telecommunication equipment manufacturing industry is studied, a model for computing the tax burden rate on domestic enterprises using imported components is built. The model is adjusted for cross-country comparison to reflect the specifics of countries’ tax systems. The calculations are based on the assumption of equal production costs in the three countries under examination. A comparative analysis has shown that the tax burden in Russia is on average higher than in USA (almost 3 percentage points) and in China for enterprises operating in preferential economic zones (about 2 percentage points). However, this difference in tax burden rate does not explain the observed price discrepancy on the domestic market (up to 21 percent). Cost of components and cost of debt are additionally examined as the factors elucidating divergence of economic conditions. An approximate assessment of their influence has shown that the effect of reducing average costs with an increase in output of components, which is especially characteristic of China, has the largest impact. For American importers the tax burden level and high-end offer are the main competitive advantages. A number of tariff regulation measures allowing to compensate for the price discrepancy on the domestic market are proposed for innovation policy to stimulate the technological development of national producers.

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来源期刊

Foresight and STI Governance Multiple-

CiteScore

3.30

自引率

0.00%

发文量

审稿时长

25 weeks

期刊介绍： Foresight and STI Governance is an international interdisciplinary peer-reviewed open-access journal. It publishes original research articles, offering new theoretical insights and practical knowledge related to the following areas: strategic planning, science, technology, and innovation (STI) policy, foresight and other future studies. The journal considers articles on the following themes: - Foresight methods and best practices; - Long-term social and economic priorities for strategic planning and policy making; - Innovation strategies at the national, regional, sectoral, and corporate levels; - The development of National Innovation Systems; - The analysis of the innovation lifecycle from idea to the market; - Technological trends, breakthroughs, and grand challenges; - Technological changes and their implications for economy, policy-making, and society; - Corporate innovation management; - Human capital in STI.