摘要
高技术产业绿色创新效率提升对促进我国经济高质量发展具有重要意义,为讨论政府补贴方式对高技术产业绿色创新效率的影响,该文运用Super-SBM模型测算高技术产业绿色创新效率并使用面板回归模型实证分析政府研发补贴与税收优惠的作用,研究发现,我国高技术产业绿色创新效率整体呈东、中、西逐渐降低的态势;从全国来看政府研发补贴和税收优惠都具有提升绿色创新效率的作用,而分地区来看政府研发补贴与东部和中部地区绿色创新效率负相关,与西部地区正相关;税收优惠与各地区绿色创新效率正相关。据此,政府部门应制定差异化的支持政策、加大核心技术研发的税收优惠力度、优化外部环境以进一步促进高技术产业绿色创新效率提升。
The improvement of green innovation efficiency of high-tech industry is of great significance to promote the high-quality development of China’s economy.In order to discuss the impact of government subsidies mode on the green innovation efficiency of high-tech industry,super-SBM model was used to calculate the green innovation efficiency of high-tech industry,and panel regression model was used to empirically analyze the role of government R&D subsidies and tax incentives in this paper.The results show that the overall trend is gradually decreasing from east to west.From a national perspective,both government R&D subsidies and tax incentives can improve the efficiency of green innovation.From a regional perspective,government R&D subsidies are negatively correlated with the efficiency of green innovation in the eastern and central regions,and positively correlated with the western region;tax preference is positively related to the efficiency of green innovation in various regions.Therefore,government departments should formulate differentiated support policies,increase tax incentives for core technology R&D,and optimize the external environment to further promote the efficiency of green innovation in high-tech industries.
作者
韩刚
孙珂珂
HAN Gang;SUN Keke(School of Economics,Anhui University of Finance and Economics,Bengbu,Anhui 233030,China)
出处
《河北工程大学学报(社会科学版)》
2022年第1期8-13,共6页
Journal of Hebei University of Engineering(Social Science Edition)
基金
安徽省哲学社会科学规划项目(编号:AHSKY2019D085)。
关键词
绿色创新
政府研发补贴
税收优惠
green innovation efficiency
government R&D subsidies
tax preferences