财税政策促进我国纺织产业创新的绩效分析——基于纺织行业上市公司的实证分析

Performance Analysis of Fiscal and Tax Policies in Promoting Innovation of China’s Textile Industry——An Empirical Analysis Based on Listed Companies in Textile Industry

纺织产业是打造我国国际竞争新优势的重要产业,同时纺织产业的出口创汇对我国的经济增长和国际收支也起着至关重要的作用。但在创新能力方面,我国纺织产业还存在许多待解决的问题。为了分析财税政策促进我国纺织产业创新的绩效,在总结梳理我国纺织产业发展与财税政策现状的基础上,运用纺织产业上市公司数据进行定量分析。研究发现:财政补贴能够促进纺织企业研发投入的增加,但税收优惠与企业研发投入之间存在着U型关系。综合上述实证结果并借鉴美国以及欧盟相关的政策经验,提出构建以推动协同创新和技术成果转让为核心的纺织产业创新补贴新机制,优化研发投入负面清单并实施差异化增值税减免以提升纺织企业税收优惠受益水平等政策建议。

Textile industry is an important industry to build our new international competitive advantage, and the export and foreign exchange earning of textile industry play a vital role in our economic growth and international balance of payments.However, there are still many problems to be solved in the innovation capability of textile industry. In order to analyze the performance of fiscal and tax policies in promoting innovation in textile industry, the data of listed companies in the textile industry are used to perform a quantitative analysis on the basis of a review of the development of textile industry and the status quo of fiscal and tax policies. It is found that the financial subsidy can promote the increase of R&D investment of textile enterprises, but there is a U-shaped relationship between tax incentives and R&D investment of these enterprises. Based on the above empirical results and the relevant policy experience of the United States and the European Union, the paper proposes a new mechanism of innovation subsidy for the textile industry which is to promote the coordinated innovation and transfer of technological achievements, optimize the negative list of R&D input and implement differentiated value-added tax relief to improve the level of tax benefits of textile enterprises.