税收优惠对先进制造业企业创新水平的影响

Impacts of Tax Preferences on the Innovation Level of Enterprises in the Advanced Manufacturing Industry

如何有效运用税收优惠政策助力先进制造业企业提升创新水平值得关注。实证研究发现:税收优惠对先进制造业企业一般性创新和实质性创新都产生了显著的正向影响;相较于所得税优惠,增值税优惠促进作用更强。分区域研究发现:在一般性创新方面,增值税优惠在东部.东北.西部、中部的促进作用依次递增,所得税优惠仅在东部和西部产生了积极效果且西部作用较强;在实质性创新方面,增值税优惠在东部、西部和中部促进作用依次递增,所得税优惠仅在东部和西部产生了积极效果且东部作用较强。为了更好地提升先进制造业企业的创新水平,建议进一步完善和落实增值税优惠政策.加大所得税优惠力度或范围、结合地域特点制定有差别的所得税优惠政策。

It is worth to lay more stress on tax preferences for the innovation level of enterprises in the advanced manufacturing industry.The empirical study shows that tax preferences have a significant positive impact on both general innovation and substantive innovation of enterprises in the advanced manufacturing industry.Compared with the income tax preferences,the VAT preferences play a greater role.Sub-region study shows that in terms of general innovation,the promotion effect of VAT preferences in the eastern,northeastern,western,and central regions are increasing sequentially,while income tax preferences only produce positive effects in the eastern and western regions,and the effect in the western region is stronger.In terms of substantive innovation,the promotion effect of the VAT preferences in the eastern,western,and central regions is increasing in turn,and the income tax preferences have positive effects only in the eastern and western regions and the effect in the eastern region is stronger.To better promote the innovation level of enterprises in the advanced manufacturing industry,it is recommended to further improve and implement the VAT preference policies,increase the strength or coverage of the income tax preferences,and formulate differentiated income tax preference policies based on regional characteristics.