财税政策对企业自主创新的支持效应研究——基于经济区域的视角

发布时间：2018-04-14 15:20

本文选题：政府补贴 + 税收优惠　；参考：《经济与管理研究》2017年10期

【摘要】：基于经济区域视角,本文运用中国创业板和中小板上市公司2011—2015年的面板数据,实证检验以研发相关的政府补贴和所得税优惠为主的财税政策对企业研发强度的作用效果,并验证区域创新能力对财税政策与研发强度关系的调节作用。研究发现:(1)相比东部地区,中西部地区的政府补贴对研发强度促进效果更加显著;相比长三角和珠三角地区,京津冀地区的政府补贴对研发强度促进效果更加显著。(2)相比中西部地区,东部地区的税收优惠对研发强度促进效果更加显著;相比京津冀和长三角地区,珠三角地区的税收优惠对研发强度促进效果更加显著。(3)区域创新能力对政府补贴与企业研发强度的关系有反向调节作用,而对税收优惠与企业研发强度的关系的调节作用不明显。与以往从宏观角度研究区域创新能力不同,本文从会计的视角研究了区域创新能力对财税政策与企业研发强度关系的影响,是一个有益的尝试。
[Abstract]:Based on the regional economic perspective, this paper uses the panel data of Chinese gem and small and medium board listed companies from 2011 to 2015 to empirically test the effect of the fiscal and tax policies mainly on R & D related government subsidies and income tax preferences on the R & D intensity of enterprises.And verify the role of regional innovation ability in regulating the relationship between fiscal and tax policies and R & D intensity.The study found that compared with the eastern region, government subsidies in the central and western regions were more effective in promoting R & D intensity; compared with the Yangtze River Delta and the Pearl River Delta,Compared with the central and western regions, the tax incentives in the eastern part of China have more significant effects on the promotion of R & D intensity; compared with the Beijing-Tianjin-Hebei region and the Yangtze River Delta region, the government subsidies in the Beijing-Tianjin-Hebei region have a more significant effect on the promotion of R & D intensity.The tax incentives in the Pearl River Delta region have a more significant effect on the promotion of R & D intensity. (3) the regional innovation ability has a reverse adjustment effect on the relationship between government subsidies and R & D intensity of enterprises.But to the tax preference and the enterprise R & D intensity's adjustment function is not obvious.This paper studies the influence of regional innovation ability on the relationship between fiscal and tax policy and enterprise R & D intensity from the perspective of accounting, which is a beneficial attempt.
【作者单位】：北京大学城市与环境学院;
【基金】：国家社会科学基金项目“研发指数构建与应用评价研究”(14BGL023)
【分类号】：F273.1;F812.42

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