摘要
科研补贴与税收减免是政府产业政策最为常见的两种具体激励形式。本文以中国高技术产业2002~2013年17个细分行业的面板数据估计了科研补贴、税收减免对高技术产业竞争力的效应。研究结果显示:(1)科研补贴、税收减免均与高技术产业的竞争力之间存在正相关关系,但税收减免的激励效应更强;(2)科研补贴、税收减免与产权结构、企业规模的交互项对高技术产业竞争力的提升没有产生显著的积极作用。
RD subsidies and tax concessions are the two most common concrete incentive forms in industrial policies. The paper estimated the effects of RD subsidies and tax concessions on the competitiveness of hi-tech industries based on panel data of 17sub-sectors in hi-tech industries during 2002-2013 in China. The results show:(1)RD subsidies and tax concessions are positively correlated with the competitiveness of hi-tech industries, but the effect of tax concessions is more powerful;(2)Interaction terms between RD subsidies,taxconcessions, and ownership structure, market structure do not exert the significant and positive effects on elevation of the competitiveness of hi-tech industries.
出处
《山西财经大学学报》
CSSCI
北大核心
2015年第9期65-75,共11页
Journal of Shanxi University of Finance and Economics
关键词
产业政策
科研补贴
税收减免
高技术产业
竞争力
industrial policies
R&D subsidies
tax concessions
Hi-tech industries
competitiveness