税收优惠提升企业技术创新意愿的效应研究——来自高企认定的证据

Research on the Effect of Tax Preference on Promoting Enterprise’s Willingness to Innovate Technology:Evidence from High Enterprise Identification

文章按照创新投入、创新方向和创新路径将创新意愿分为进行研发投入的意愿、开展突破性创新活动的意愿以及进行合作创新的意愿三个方面,选取2010—2019年中国上市公司的数据,通过引入倾向匹配得分法(PSM),以税收优惠对企业技术创新意愿为主题进行实证分析。研究发现:税收优惠对于上市公司企业技术创新投入意愿以及开展合作创新的意愿均具有显著激励效应,但对企业开展突破性创新的意愿没有显著促进作用,且这些结论在不同企业性质和不同外部环境下有所不同。

According to innovation input, innovation direction and innovation path, the article divides innovation willingness into three aspects: The willingness to invest in R&D, the willingness to carry out breakthrough innovation activities and the willingness to cooperate in innovation. Based on the data of Chinese listed companies from 2010 to 2019, the article conducts an empirical analysis on enterprises’ technological innovation willingness with tax preference as the theme by introducing the propensity matching score method(PSM). The research finds that tax preference has a significant incentive effect on the willingness of listed companies to invest in technological innovation and to carry out cooperative innovation, but it does not significantly promote the willingness of enterprises to carry out breakthrough innovation, and these conclusions are different in different enterprise nature and different external environments.