税收激励对中国服务业生产率的作用机制及其实证效果研究

Study on the Mechanism and Empirical Effect of Tax Policy on TFP in China's Service Industry

文章首先分析了税收激励对服务业生产率的作用机制,然后利用2001-2008年的全国跨省面板数据测算了我国服务业全要素生产率(TFP)的变化,并实证检验了税收激励政策对服务业TFP变化的影响。研究结果发现:第一,2001-2008年我国服务业TFP变化很小;第二,税收激励能显著促进中国服务业TFP和技术效率的提高;第三,现阶段,税收激励对我国服务业技术进步作用不显著,创新投入的税收激励政策效果不佳,加大对服务业技术投入和创新投入的支持力度应该是今后的税收政策重点。

The mechanism of tax policy on productivity of China＇s service industry was discussed in this paper firstly.Then,based on the cross-province panel data of the year of 2001 to 2008,the author measured the changes of Total Factor Productivity（TFP） of China＇s service industry,and studied the influence of the tax preference policy to the TFP of the service industry.The research shows： firstly,TFP of China＇s service industry of the year of 2001 to 2008 varied slimly;secondly,tax preference policy could greatly promote TFP and technical efficiency of China＇s service industry;thirdly,tax preference policy did not perform too well on the technical improvement of China＇s service industry,and the effect of the tax incentives on the creative investment is not very sound.Therefore,enlarging the technical investment of China＇s service industry and strengthening the support of the creative investment should be the key point of the future tax policy.