所得税税收优惠对企业创新成果的影响分析——自企业生命周期的角度

Analysis of the Impact of Income Tax Preferences on Enterprise Innovation——From the Perspective of Enterprise Life Cycle

基于2010—2017年的中小企业数据,将899家中小企业分不同生命周期阶段研究所得税税收优惠对企业创新的影响。研究表明,总体上所得税税收优惠对中小企业创新成果有负向影响,与对成熟期中小企业的影响一致,但对成长期和衰退期中小企业创新起正向激励作用,且对成长期企业的正向效果大于衰退期企业。按照企业性质回归,发现税收优惠对成熟期国有企业及成长期与衰退期非国有企业创新有显著积极效应。因此,为使税收优惠更高效地促进企业创新,应考虑企业的生命周期阶段及产权性质。

Based on the sample data of 899 small and medium-sized enterprises from 2010 to 2017,it is divided into different life cycle stages to study the effect of income tax incentives on the innovation of enterprises.Studies have shown that,in general,income tax incentives have a negative effect on the innovation of these enterprises,which are consistent with the impact on enterprises in the mature period.The positive effect of growth companies is greater than that of companies in shake-out.Further regressions found that the tax incentives for government-owned enterprises in mature period have a significant positive effect on enterprise innovation,and the tax incentives for non-government-owned enterprises in the growth and decline periods have a significant positive effect on enterprise innovation.Therefore,in order to make tax incentives more efficient to promote enterprise innovation,the life cycle stage of the enterprise and the nature of property rights should be considered.