税费优惠助力企业促进技术创新研究——基于制造业上市公司数据的实证分析

Research on Reducing Taxes and Fees to Assist Enterprises in Promoting Technological Innovation——Empirical analysis based on data from listed manufacturing companies

近年来,税费优惠作为带动企业转型升级的重要政策手段,有利于促进制造业企业技术创新。本文选取2015-2021年1396家A股制造业上市公司数据,就税费优惠对制造业上市公司技术创新影响进行实证研究。研究结果显示:税费优惠能够促进制造业企业提升技术创新。考虑企业类型及地区差异,税费优惠对高技术制造业技术创新投入越大,技术创新绩效越大,且独立技术创新优于联合技术创新。同时,经济发达地区效果明显好于经济欠发达地区。基于研究结果,建议进一步完善税费优惠政策提升精准性,细化政策体系,鼓励企业加强开展联合技术创新,以此促进制造业企业全面创新;根据不同企业类型及区域经济发展情况,有针对性地采取差异化政策策略,促使我国制造业整体协调发展。

In recent years,reducing taxes and fees has been an important policy measure to drive the transformation and upgrading of enterprises,which is conducive to promoting technological innovation in manufacturing enterprises.This article selects data from 1396 A-share manufacturing listed companies from 2015 to 2021 to conduct empirical research on the impact of tax reduction and fee reduction on techno-logical innovation of listed manufacturing companies.The research results show that reducing taxes and fees can promote manufacturing enter-prises to enhance technological innovation.Considering the type of enterprise and regional differences,the greater the investment of tax reduc-tion and fee reduction in high-tech manufacturing technology innovation,the greater the performance of technology innovation,and indepen-dent technology innovation is better than joint technology innovation.Meanwhile,the effect in economically developed regions is significantly better than that in economically underdeveloped regions.Based on the research results,it is recommended to further improve the accuracy of tax and fee reduction policies,refine the policy system,encourage enterprises to strengthen joint technological innovation,and promote com-prehensive innovation of manufacturing enterprises;Based on different types of enterprises and regional economic development,targeted differ-entiated policy strategies should be adopted to promote the overall coordinated development of China's manufacturing industry.