所得税改革与中国企业技术创新被引量：158

Corporate Income Tax Reform and Technological Innovation of Chinese Firms

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摘要本文基于企业所得税改革这一外生的政策事件,采用从国家知识产权局搜集整理的企业专利数据,研究了税收政策如何对于企业技术创新活动产生有效影响的重要问题。研究发现:①税率降低政策和研发费用抵扣政策从直接和间接两个方面共同促进了企业技术创新,这两类税收政策对于企业技术创新的影响存在互补关系。②税收激励强度与企业技术创新水平之间呈现出显著的倒U型曲线关系,当激励强度低于某一临界值时,税收政策显著促进了企业技术创新;当激励强度超过临界值时,税收政策对企业技术创新的抑制效应开始显现。③基于异质性的视角发现,减税政策对于大型企业、装备制造业企业、市场化程度较高地区企业、法律约束水平较高地区企业和税费负担较重地区企业技术创新活动的作用更大,而研发费用抵扣政策对于中小企业技术创新活动的作用更大。④基于政策相关性的视角发现,税收政策与补贴政策在影响企业技术创新方面存在政策效应相互抵消的现象。本文从政策类型、激励强度、制度环境和企业特征四个方面拓展了企业技术创新研究的理论框架,为政府制定创新政策提供了现实启示。 Based on the event of corporate income tax reform, combing the patent data ,this paper analyzes the effect of tax policy changes on firms＇ innovation. We discover that, both tax cuts which is direct tax policy and R＆D expense deduction policy which is indirect tax policy yield positive effect on firms＇ innovation. There exists complementary relationship between these two policies. When the tax incentive strength is lower than a certain critical value, the tax policy significantly promotes finns＇ innovation. When the tax incentive strength is more than the critical value, the negative effect begins to appear. Further study finds that the policy of tax cuts shows a higher level of policy effect on firms are of manufacturing industry, on firms are of large scales, on firms are located in the area of high marketlization level, on firms are in the area of high legal level, on firms are in the heavy tax burden area. R＆D expense deduction policy shows a higher level of policy effect for SMEs＇ innovation. Further study finds that, there exists an offsetting effect on firms＇ innovation between tax policy and subsidy policy. This paper enriches theoretical framework of Chinese firms＇ innovation from the four aspects of policy type, policy strength, institution, firm characteristics, and provides references for the government policy making.

作者林洲钰林汉川邓兴华

机构地区对外经济贸易大学国际商学院对外经济贸易大学国际经济贸易学院

出处《中国工业经济》 CSSCI 北大核心 2013年第3期111-123,共13页 China Industrial Economics

基金国家社会科学基金项目"全球金融危机下我国先进制造业发展战略研究"(批准号08&ZD039) 对外经济贸易大学优秀博士学位论文培育基金项目"中国企业技术创新的驱动因素研究"(批准号73600016)

关键词所得税改革税收政策专利技术创新转型升级 corporate income tax reform tax policy patent technological innovation transformation and upgrading

分类号 F123.16 [经济管理—世界经济]

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参考文献17

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