研发补贴和税收优惠对高技术产业创新效率的影响研究

Effect Research of R&D Subsidies and Tax Incentives on High-tech Industry Innovation Efficiency

应用随机前沿方法(SFA)测算中国高技术产业17个细分行业在2000—2014年间的创新效率。基于效率的角度实证研究了政府研发补贴和税收优惠政策对中国高技术产业技术创新的影响。主要研究结论为:税收优惠政策能显著地促进中国高技术产业创新效率的提高。但是,政府研发补贴与高技术产业创新效率之间呈现负向关系。进一步研究发现,对大企业来说,应更多地使用税收优惠政策。对小企业来说,研发补贴政策的效果更显著。此外,国有产权比重越高的产业,研发补贴和税收优惠政策对创新效率的提升作用都不明显。

This paper applies Stochastic Frontier Approach （ SFA） to estimate and calculate innovation efficiency of China’s 17 high-technology industries from 2000 to 2014. It focuses on the research of impacts on China’s high-technology industry innovation effi-ciency by the R＆D subsidies and tax incentives policy in the perspective of efficiency. The main research conclusions as follows ： China’s high technology industry technology innovation level is still at low level, the tax incentives policy can significantly promote inno-vation efficiency. However, the government R＆D subsidies have a negative function on the innovation efficiency of high-tech industry. In addition, with higher the proportion of state-owned property industry, R＆D subsidies and tax incentives to enhance the efficiency of innovation is less obvious.