税收优惠政策对农业科技创新的影响研究——以农业龙头企业上市公司为例

Tax Preferential Policies Affect Agricultural Science and Technology Innovation: An Empirical Analysis Based on Survey Data of Agricultural Leading Enterprises

在农业经济改革不断推进和税收优惠框架动态演化进程中,税收优惠对农业科技创新的影响尤为关键,研究旨在进一步验证税收优惠对农业企业科技创新的影响效果,利用泊松回归、分位数回归和中介效应对税收优惠路径传导体系进行分析。结果表明:税收优惠政策对科技创新成果具有显著促进作用,而对研发投入具有削弱效应,对人力投入激励不显著,且现阶段税收优惠政策尚未形成有效的农业科技创新要素投入激励体系。该实证分析具有一定的现实应用性,可为制定税收优惠政策进而提高农业科技创新提供量化参考。

In pushing forward the agriculture economic reform and preferential tax framework dynamic evolution, the impact of tax preferential policies on agricultural scientific and technological innovation is particularly critical. The research aims to further validate the influence of tax preferential policies on thetechnological innovation of agricultural enterprises. We analyzed the data of 40 agricultural leading enterprisesand cities based on Poisson regression, fractional regression and mediation effect. The results showed that, taxpreferential policies played a significant role in promoting scientific and technological innovation, but had aweakening effect on RD investment, and had no significant incentive for human input. At present, the taxpreferential policies have not formed an effective incentive system for agricultural science and technology innovation. The empirical analysis has certain practical applicability, and can provide a quantitative reference for the formulation of preferential tax policies and the innovation of agricultural science and technology.