税收激励与出口产品质量升级

Tax Incentives and the Quality Upgrading of Export Products

税收激励是我国促进企业创新和高质量发展的重要手段之一,对于推动企业技术创新、促进产品升级具有重要意义。大量文献构建企业专利指标研究税收激励对企业创新的作用,但少有文献研究税收激励对企业—产品创新的作用。文章基于工业企业库和海关数据库,借助于研发费用加计扣除政策,使用双重差分法(DID),探究税收激励政策对企业出口产品质量提升(企业—产品创新)的影响以及背后的传导机制。研究结果表明税收激励政策能显著促进企业出口产品质量的提升;其中非国有、市场化程度高和东部地区的企业受政策的影响更大;税收激励政策通过改善企业现金流、减小融资约束、促进市场竞争和提高企业生产率,进而影响企业出口产品质量的提升。文章从企业—产品维度评估税收激励政策对创新的影响,为后续促进创新相关税收政策制定提供参考依据,具有重要现实意义。

Tax incentives promote enterprise innova tion and high-quality development.A large number of literatures represent enterprise patent indicators as enterprise innovation,and few literatures study the effect of tax incentives on enterprise-product innovation.Based on the industrial enterprise database and the customs database,this paper uses the difference in difference method(DID) to explore the impact of tax incentive policies on the quality improvement of export products(enterprise-product innovation) and the transmission mechanism.The research results show that tax incentive policies can significantly improve the quality of export products.Among which non-state-owned enterprises,enterprises in high degree marketization and eastern enterprises are more affected.Tax incentive policies affect the quality of export products by improving corporate cash flow,reducing financing constraints,promoting market competition and increasing corporate productivity.This paper evaluates the impact of the tax incentive policies on innovation from the enterprise-product dimension,and provides a reference for the subsequent formulation of tax policies to promote innovation,which is of great practical significance.