摘要
税收优惠政策对企业科技创新活动的开展具有重要的引导与激励作用。文章构建了包括税收激励政策、创新资金投入和人力投入等变量的分析框架,通过对281家中国创业板上市公司创新活动的调查分析,检验了税收激励政策与企业创新绩效之间的关系。研究表明:创新投入是税收激励政策影响企业创新绩效的完全中介变量;从税种来看,企业所税优惠对企业创新活动的资金投入具有显著的正向影响;以增值税和营业税为代表的流转税类优惠则对企业人力投入具有显著的解释能力。从优惠方式来看,与直接优惠方式相比,间接优惠方式对企业开展创新活动的资金投入与人力投入具有更为有效的激励作用。
Tax incentives have important guidance and motivation for the development of enterprise innova- tion. The paper not only builds an analysis framework including the variables of capital and labor investment, tax policy etc, but also analyses the relationship between the innovation performance and the above-mentioned variables for the 281 listed firms in the Chinese growth enterprise market （GEM） in Shenzhen by investigating on their innovation activities. The study shows that innovation input is a complete intermediary variable between tax incentives and innovation performance. Besides, from the perspective of tax categories, corporate income tax preferential treatment has significant positive effect on capital input and is non-significant with labor input. Turnover tax that represented by value added tax and business tax has significant explanatory ability to enterprise labor input but no significant correlation with capital investment. From the way of tax incentive policy, indirect preferential way has more effective incentive effect on capital and labor investment for carrying out incentive activities compared with direct preferential way.
出处
《上海市经济管理干部学院学报》
2016年第4期28-38,共11页
Journal of Shanghai Economic Management College
基金
中共上海市委党校第五分校(上海市经济管理干部学院)校院课题(2015KT-ZD03)
关键词
税收激励
研发投入
创新绩效
税收政策
tax incentives
R＆D input
innovation performance
tax policy
