创新链视角下高新技术企业财税政策激励效应分析

Analysis on the Incentive Effect of Fiscal and Tax Policies of High-Tech Enterprises from the Perspective of Innovation Chain

文章从"投入-产出-收益"的企业创新链视角,基于生产函数理论构建不同财税政策的激励效应模型,采用2014-2018年陕西高新技术企业的调查数据,检验了政府补贴、所得税减免与研发加计扣除政策对激励高新技术企业创新能力的异质性激励效应。实证结果显示:财税政策确实提升了高新技术企业的创新能力,但激励效应程度存在显著差异;在投入端,所得税减免政策的激励效应更加显著;在产出端与收益端,研发加计扣除的激励效应更为显著。进一步分析得出,盈利能力可能是影响政策效应的关键因素。研究建议构建以税收优惠为主的研发政策体系,充分发挥不同财税政策的互补性功能,形成具有差异性、精准性的财税激励政策组合。

This paper from the perspective of"input-output-profit"enterprise innovation chain,based on the theory of production function to build incentive effect models of different fiscal and taxation policies,using the survey data of Shaanxi high-tech enterprises from 2014 to 2018,examines the heterogeneous incentive effects of government subsidies,income tax deductions,and policy of R&D additional tax deductions on stimulating innovation capabilities of high-tech enterprises.The empirical results show that fiscal and tax policies have indeed enhanced the innovation ability of high-tech enterprises,but there are significant differences in the degree of incentive effect;on the input side,the incentive effect of income tax deductions is more significant,while on the output side and the economic profit side,the incentive effect of R&D additional tax deductions is more significant.It can be further concluded through analysis that profitability may be the key factor which affects the policy effect.Therefore,it is suggested that the R&D policy system based on tax preference should be established,the complementary functions of different fiscal and tax policies should be brought into full play,and a combination of fiscal and tax incentive policies with difference and accuracy should be formed.