税收竞争视角下税收优惠对高新技术企业创新水平的影响

The Influence of Tax Incentives on the Innovation Level of High-Tech Enterprises from the Perspective of Tax Competition

从税收竞争的视角入手,以2008—2013年的工业企业数据库中高新技术企业为对象,针对税收竞争程度不同的地区税收优惠政策实施情况的不同,研究税收竞争对税收优惠与高新技术企业创新水平的影响。研究表明:税收优惠对高新技术企业的创新具有显著的激励效应,而税收竞争则促进了税收优惠对高新技术企业创新的激励效应。最后基于上述结论提出了助力经济高质量发展的税收政策建议。

From the perspective of tax competition, this paper takes high-tech enterprises in the industrial enterprise database from 2008 to 2013 as the research object, and studies the effect of tax competition on tax incentives and innovation level of high-tech enterprises according to the different implementation of preferential tax policies in different regions with different levels of tax competition. The results show that tax incentives have a significant incentive effect on the innovation of high-tech enterprises, and tax competition promotes the incentive effect of tax preference on the innovation of high-tech enterprises. Finally, according to the above conclusions, suggestions for tax policy are provided to help high-quality economic development.