技术引进税收优惠政策提高了产业创新能力吗——基于《中国鼓励引进技术目录》的准自然实验

Has Preferential Tax Policy for Technology Imports Improved Industrial Innovation Capacity?A Quasi-Natural Experiment Based on China’s Catalogue for Technologies Encouraged to Import

提高产业创新能力是经济新常态下我国面临的迫切任务。以2006年出台的《中国鼓励引进技术目录》涉及的59个享受技术引进税收优惠政策的四位码工业行业为实验组,以501个没有享受技术引进税收优惠政策的行业为对照组,利用2001—2015年的数据,采用双重差分法考察了技术引进税收优惠政策与产业创新能力的关系。研究发现:享受技术引进税收优惠政策的产业能显著提升产业创新能力,尤其是对高技术产业创新能力的提升更为显著;技术引进税收优惠政策提高产业创新能力的作用机制是该政策可以引致企业增加引进技术经费支出和技术改造经费支出;金融机构对产业创新融资的支持力度与技术引进税收优惠政策在提高产业创新能力上存在替代关系。

Improving the industrial innovation capacity is an urgent task that China is faced with under the new economic normality.Taking the 59 four-digit code industries that enjoy the preferential tax policy for technology import covered in China’s Catalogue for Technologies Encouraged to Import released in 2006 as the experimental group and the 501 industries that do not enjoy the preferential tax policy for technology import as the control group,this paper makes use of the data from 2001 to 2015 and employs the double difference method to examine the relationship between the preferential tax policy for technology import and the industrial innovative capacity.The results indicate that the industries that enjoy the preferential tax policy for technology imports can significantly improve their industrial innovation capacity,especially for the high-tech industries.The effective mechanism for the improvement of industrial innovation capacity by the preferential tax policy for technology imports is that this policy can lead the enterprises to increase their spending on imported technologies and technical upgrading.There is a substitutional relation between the support of the financial institutions to the industrial innovation financing and the preferential tax policy for technology imports in improving industrial innovation capacity.