税收政策对企业创新绩效影响的实证研究

Impact of Tax Incentives on the Innovation Performance of Enterprise

税收激励政策对企业开展创新活动具有重要的引导与促进作用,但目前较少有文献研究税收政策对企业创新绩效的作用机理与效应。文章从创新投入的视角切入,对税收激励政策与企业创新绩效之间的关系展开研究,构建了包括税收政策激励力度、创新资金投入、创新人力投入等变量的分析框架,通过301家企业问卷调查数据实证检验创新绩效与税收激励政策的关系。研究表明:税收激励政策对企业创新资金投入与人力投入有显著的正向效应;企业创新资金与人力投入对创新绩效有显著正向效应;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。

Tax incentives have important guidance and motivation for the development of enterprise innova- tion, but there are few literatures to analyze how tax policy affects innovation performance. This paper re- searches the relationship between the tax incentives and enterprise innovation performance from the visual an- gle of innovation input. It not only builds an analysis framework including the variables of capital and labor in- vestment, tax policy etc, but also analyses the relationship between the innovation performance and the above- mentioned variables for questionnaire survey data of 301 enterprises by investigating on their innovation activ- ities. The study shows that tax incentives have significant positive effect on capital and labor input of corporate innovation activities, and there is also a significant positive correlation between the enterprise performance and capital and labor input. It is proved that innovation input is a complete intermediary variable between tax in- centives and innovation performance.