税收政策对企业技术创新的激励效应——基于异质性企业的实证分析

发布时间：2018-04-08 07:10

本文选题：税收政策　切入点：技术创新　出处：《中南财经政法大学学报》2017年06期

【摘要】：本文以2007~2015年沪深A股上市公司的数据作为研究样本,从企业技术创新投入及技术创新产出两个维度,就税收政策对企业技术创新的激励效应进行实证检验。结果显示,所得税优惠与流转税优惠对企业技术创新投入有显著的激励效应,对企业技术创新产出的激励效应则不明显。基于企业所有权性质与技术密集程度异质性的分组进一步分析发现,在企业技术创新投入方面,所得税优惠对所有组别均有显著的激励效应,流转税优惠对除去属于非高新技术行业企业组以外其他组别的激励效应均是显著的;在企业技术创新产出方面,只有流转税优惠在国有企业组和属于非高新技术行业企业组的激励效应是显著的。因此,以激励企业技术创新产出为政策导向,优化现行税制结构,强化税收政策的针对性,同时应加强国有企业绩效考核,使税收政策向民营企业倾斜以及调整高新技术企业的认定标准,是提高税收政策对企业技术创新激励效应的关键所在。
[Abstract]:Based on the data of Shanghai and Shenzhen A-share listed companies from 2007 to 2015, this paper empirically tests the incentive effect of tax policy on technological innovation from two dimensions of technological innovation input and technological innovation output.The results show that the income tax preference and the turnover tax preference have significant incentive effect on the enterprise technological innovation input, but the incentive effect on the enterprise technological innovation output is not obvious.Further analysis based on the nature of enterprise ownership and the heterogeneity of the degree of technology density found that the income tax preference has a significant incentive effect on all groups in terms of technological innovation input.The incentive effect of turnover tax preference on other groups except those belonging to non-high-tech industries is significant; in terms of the technological innovation output of enterprises,The incentive effect of turnover tax preference is significant in state-owned enterprises and enterprises belonging to non-high-tech industries.Therefore, in order to stimulate the technological innovation output of enterprises as the policy direction, optimize the current tax system structure, strengthen the pertinence of the tax policy, at the same time, we should strengthen the performance evaluation of state-owned enterprises.It is the key to improve the incentive effect of tax policy to the technological innovation of enterprises that the tax policy inclines to the private enterprises and adjusts the standards of the high-tech enterprises.
【作者单位】：首都经济贸易大学财税学院;
【基金】：教育部人文社会科学研究项目“社会组织公共服务有效供给研究——理论模型构建与经验实证分析”(13YJA790002) 北京市政策法规与体制机制改革项目“北京市自然科学基金投入机制研究”(Z15111000260000)
【分类号】：F273.1;F275.4;F812.42

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