摘要
税收优惠是政府激励企业创新的重要手段,文章选取2014—2020年我国3011家高新技术企业为研究样本,检验税收优惠与高新技术企业研发投入之间的关系,并深入分析政府补贴与企业规模对此种关系的调节作用。研究表明:税收优惠可显著激励高新技术企业增加研发投入;政府补贴对此种激励作用具有正向调节作用,而企业规模对此具有削弱作用。进一步的异质性研究表明,相比于国有企业,非国有企业对税收优惠的激励作用更敏感。因此,在加大政策优惠力度的同时,也要注重调节政策间的平衡,实施差异化政策,保障政策实施效果。
Tax incentives are an important means for the government to stimulate enterprise innovation. The article selects 3,011 high-tech enterprises in China from 2014 to 2020 as a research sample to examine the relationship between tax incentives and R&D investment in high-tech enterprises, and to analyse in depth the moderating effect of government subsidies and enterprise size on this relationship.The study shows that tax incentives provide a significant incentive for high-tech enterprises to increase their R&D investment;government subsidies have a positive moderating effect on this incentive, while firm size has a weakening effect.Further heterogeneity studies have shown that non-state enterprises are more sensitive to the incentive effects of tax incentives than state-owned enterprises. Therefore, while increasing policy incentives, it is also important to focus on regulating the balance between policies and implementing differentiated policies to ensure the effectiveness of policy implementation.
作者
彭英
吴敏
PENG Ying;WU Min
出处
《生产力研究》
2022年第11期1-5,F0003,共6页
Productivity Research
基金
国家社科基金项目“复杂网络视角下的高新技术产业集群创新研究”(19FGLB017)
江苏省社科基金项目“复杂网络背景下高新技术产业集群创新研究”(18HQ009)。
