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税收优惠政策能否激励中国企业创新?——基于创新链视角的探究 被引量:15

Can Preferential Tax Policy Stimulate Chinese Enterprises Innovation?——A Study from the Perspective of Innovation Chain
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摘要 选取2007—2019年中国上市公司的面板数据,从创新链视角探究税收优惠政策如何激励中国企业自主创新。研究发现,税收优惠政策对企业创新链的投入、产出以及效率环节均有显著激励作用。通过更换估计模型、构建工具变量等稳健性检验后,研究结论依然成立。异质性分析发现,税收优惠政策在创新投入端对非国企研发资金投入激励效果更强,对于国有企业研发人员投入以及企业创新链产出端激励效果更强;对于处于高技术行业的企业,税收优惠政策在企业创新链各个环节的激励作用都比非高技术行业企业更强。研究为企业创新决策、优化税收优惠政策增加了新的认知,为实施创新驱动发展战略提供了有益启示。 This paper evaluates the incentive effect of preferential tax policies on enterprise innovation from the perspective of innovation chain, using panel data of Chinese listed companies from 2007 to 2019.The study found that preferential tax policy has a significant incentive effect on the innovation input, output and efficiency of the innovation chain. After replacing the estimation model and constructing instrumental variables, the research conclusions are still robust. In the heterogeneity analysis, the preferential tax policy has a stronger incentive effect on R&D investment in non-state-owned enterprises, while it has a stronger incentive effect on R&D personnel and enterprise innovation output in state-owned enterprises. The incentive effect of preferential tax policy for enterprises in high-tech industries is stronger than that in non-high-tech industries. The research of this paper adds new cognition to the innovative decision-making and optimization of preferential tax policies in enterprises, and provides useful inspiration for the implementation of innovation-driven development strategy.
作者 宋建 包辰 SONG Jian;BAO Chen(School of Economics,Nanjing Audit University,Nanjing 211815,China;School of Government Audit,Nanjing Audit University,Nanjing 211815,China)
出处 《南京审计大学学报》 CSSCI 北大核心 2023年第1期60-67,共8页 Journal of Nanjing Audit University
基金 国家社会科学基金青年项目(20CJY024) 江苏省社会科学基金项目(21EYB014)。
关键词 税收优惠 企业创新 创新链 上市公司 研发投入 专利申请 创新绩效 tax policy enterprise innovation innovation chain listed company R&D investment patent application innovation performance
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