税收优惠政策对科技企业孵化器激励效应的探析

The Study of the Incentive Effect of Tax Incentives on Scientific and Technological Business Incubators

为了考量税收优惠政策对科技企业孵化器的激励效应,该文从孵化器自身服务能力提升和在孵企业创新绩效两方面进行综合评价。采用2009—2017年国家级孵化器面板数据,分别构建面板平滑转换模型和双门槛回归模型进行实证分析。研究结果显示:(1)目前税收优惠与孵化器服务能力提升之间存在非线性关系;(2)税收优惠政策对孵化器的激励效果会受到经济发展水平、地区技术差距、民营经济活跃程度等因素的影响;(3)当前税收优惠对在孵企业创新绩效起着不显著的正向作用,而且呈现“倒U型”特点。研究结果可以为完善我国孵化器税收支持政策提供决策参考。

To evaluate the performance of tax incentives on scientific and technological business incubators,we should consider both improvement of incubator services and supporting effect for incubating enterprises’innovation.Based on the panel data from 2009 to 2014 of national incubators,this paper constructs panel smooth transition regression and double threshold regression.The empirical results show currently there are nonlinear relations between tax incentives and the promotion of incubator services.The level of economic development,technical gap in the region and private economic activities will affect the implementation of tax incentives.At present tax incentives do not have significantly positive effect on incubating enterprises’innovation performance.It has an inverted U-shaped feature.The results of the study can provide the reference to perfect the incubator support tax policies.