摘要
税收分成可能对地方政府产生征税激励和税基保护激励,进而影响企业技术创新行为。本文基于2013—2020年A股上市高新技术企业数据及税收分成影响企业技术创新的理论分析,探究税收分成对高新技术企业技术创新的影响。研究发现,税收分成对我国高新技术企业的研发创新具有正向激励作用,且企业所得税的影响效应要高于增值税影响效应。该结论在经过一系列稳健性检验后依旧成立。同时,异质性检验指出,税收分成对东部与中部地区影响显著,对西部地区影响不显著,税收分成对民营、规模较小的企业激励效应更显著;相较于非高新技术企业,高新技术企业对税收分成的激励效应更为敏感。最后,影响机制表明,税收分成可以通过政府补助与税收优惠对高新技术企业的创新活动产生影响。
Tax sharing may generate tax incentives and tax base protection incentives for local governments,and then affect the technological innovation behavior of enterprises.Based on the data of A-share listed high-tech enterprises from 2013 to 2020 and the theoretical analysis of the impact of tax sharing on technological innovation of enterprises,this paper explores the impact of tax sharing on technological innovation of high-tech enterprises.It is found that tax sharing has a positive incentive effect on innovation activities of high-tech enterprises in China,and the impact of enterprise income tax is higher than that of value-added tax.The conclusion is still valid after a series of robustness tests.At the same time,the heterogeneity test shows that tax sharing has a significant impact on the eastern and central regions,but no significant impact is observed in the western regions,and tax sharing has a more significant incentive effect on private and small-scale enterprises.And compared with non-high-tech enterprises,high-tech enterprises are more sensitive to the incentive effect of tax sharing.Finally,the influence mechanism shows that tax sharing can have an impact on the innovation activities of high-tech enterprises through government subsidies and tax incentives.
作者
刘蕾
韩洋
Liu Lei;Han Yang
出处
《公共财政研究》
2023年第5期84-96,共13页
Public Finance Research Journal
基金
山东高校“青创科技计划”“财政金融风险互化与我国政府隐性或有债务控制研究”(2020RWE007)阶段性研究成果
关键词
税收分成
高新技术企业
技术创新
Tax Sharing
High Tech Enterprises
Technological Innovation
