摘要
在中国市场分割为特征的转型经济背景下,地方政府具有从地区利益出发使用政府补贴和所得税优惠支持本地创业企业技术创新的动机和能力.针对创业企业特定研究对象,本文从技术创新资源配置和创新产出双重视角,实证研究地方政府补贴和所得税优惠对创业企业技术创新的影响,以考察中国市场分割为特征的转型经济背景下地方政府行为对创业企业技术创新的影响.研究表明,地方政府补贴与创业企业研发资金投入和研发人力资源投入呈正相关关系,支持地方政府补贴的激励效应假说;适用所得税税率和实际所得税税率与创业企业技术创新资源配置和创新产出显著负相关,证实地方政府提供的所得税优惠能促进创业企业的技术创新.同时,地方政府行为对创业企业技术创新的影响均存在时滞性.
In the context of economy transition with the characteristic of market segmentation in China, local government has both incentives and capability to apply government subsidy and preferential income tax to support technological innovation of local start-ups. Focusing on start-ups, it empirically studies the effect of government subsidies and prefer- ential income tax on technological innovation of local start-ups from the dual perspectives of technological innovation re- source allocation and innovation outputs, and explores the complex relationship between local government behavior and the technological innovation of start-ups. The resuh indicates that local government subsidies are positively related to R＆D inputs and the inputs of human resources, and supports the hypothesis of incentive effects of local government. The result also shows that applicable tax rate and effective tax rate are negatively related to technological innovation re- sources allocation and innovation outputs for start-ups, and confirms that preferential income tax provided by local gov- ernment can promote technological innovation of start-ups, and local government behavior has a time-lagged effect on technological innovation of start-ups.
出处
《研究与发展管理》
CSSCI
北大核心
2013年第5期12-25,共14页
R&D Management
基金
国家自然科学基金资助项目"制度转型下董事会资本
国际化程度与企业绩效的作用机理研究:中国企业的经验证据"(71102121)
"基于中国创业实践的网络嵌入性和战略导向研究:理论发展与机制耦合"(71072023)
关键词
政府补贴
所得税优惠
创业企业
技术创新
government subsidy
preferential income tax
start-ups
technological innovation
