摘要
本文基于2011-2013年全国创新调查企业数据库与中国工业企业数据库,综合运用超模性理论和组合系数检验,实证探讨了政府创新补助、高新技术企业所得税减免以及研发加计扣除三种创新政策工具间的互动效应.研究发现,从组合效应来看,税收优惠本身就可以促进企业研发投入,而政府补助只有和税收优惠一起才能有效强化企业研发投入.从互动效应来看,在创新投入阶段,政府补助和研发加计扣除呈现互补效应,而高新技术企业所得税减免与政府补助以及研发加计扣除均呈现替代关系.进一步分析发现,政策工具间互动效应在创新过程的不同阶段、政策强度的不同区间以及对具备不同自主创新能力的企业表现出明显的异质性.本文结论为进一步推进政策工具高效协同、优化政策资源配置效率、打造完善的科技创新政策体系提供了有益参考与实证依据.
Based on the enterprises data of the Chinese Innovation Survey,as well as Chinese Industrial Enterprises Survey data from 2011 to 2013,this paper employs supermodularity tests.to investigate the interactive effects between three innovation policies:government subsidies,tax reductions for high-tech enterprises(tax reduction),and tax deductions for R&D(tax deduction).The results show that,from the perspective of mixed effects,tax incentives alone can increase private R&D investment,while subsidies must be combined with tax incentives to effectively strengthen private R&D investment.From the perspective of interactive effects,there is evidence of complementarity between government subsidy and tax deduction in the innovation input stage,while tax reduction manifests substitutability with both government subsidy and tax deduction.Further analyses demonstrate that the interactive effects of policy instruments are heterogeneous across different innovation stages,policy intensities,and enterprises’independent innovation capabilities.Our findings provide useful references and empirical evidence for further promoting the synergy of innovation policies,optimizing the allocation efficiency of innovation policy resources,and building a sound science and technology policy system.
作者
时省
余若男
吴华清
Shi Xing;Yu Ruonan;Wu Huaqing(School of Economics,Hefei University of Technology)
出处
《应用经济学评论》
2023年第1期60-84,共25页
THE APPLIED ECONOMICS REVIEW
基金
国家社会科学基金重大项目“新时代背景下我国经济发展质量动态评价及其政策协同研究”(18ZDA064)
国家自然科学基金青年科学基金项目“我国创新政策工具间的多维互动效应评价及政策优化研究:基于创新过程视角”(72004052)的资助。
