政府税收优惠政策对深圳千户集团企业创新的影响研究--基于创新链视角

Research on the Impact of Government Tax Preferential Policies on the Innovation of Shenzhen Qianhu Group Enterprises--From the Perspective of the Innovation Chain Chain

政府税收优惠政策对深圳企业创新的微观影响尚未被揭示。本文以深圳千户企业为研究对象,从“投入—产出”的创新链视角探讨了税收优惠政策的激励效应。研究发现:第一,税收优惠政策显著提升了深圳千户企业创新能力,促进企业加大研发支出;第二,税收优惠政策效应存在显著行业异质性,税收优惠政策显著提升了科学技术与服务企业,但对制造业和信息技术企业的提升效应低于平均水平;第三,从经济收益视角看,税收优惠政策有效提高了企业的商誉、无形资产以及政府税收,这也意味着税收优惠政策在一定程度上不仅帮助企业增加创新产出提升竞争力,还帮助政府增加自身税收。本文的政策启示:政府应当对不同行业的异质性研发活动实施差异化的税收扶持政策,尤其是出台鼓励企业开展基础研究的政府税收优惠政策。

The microscopic impact of the government's preferential tax policies on Shenzhen's enterprise innovation has not yet been revealed.This paper takes the thousand enterprises in Shenzhen as the research object,and discusses the incentive effect of preferential tax policies from the perspective of“inputoutput”.The research found that:First,preferential tax policies have significantly improved the innovation capabilities of thousands of enterprises in Shenzhen,and promoted enterprises to increase R&D expenditures;Second,there is significant industry heterogeneity in the effects of preferential tax policies,and preferential tax policies have significantly improved the scientific and technological and service enterprises,but the improvement effect on manufacturing and information technology companies is lower than the average level;Third,from the perspective of economic benefits,tax incentives can effectively improve the company's goodwill,intangible assets and tax revenue,which also means that the government's tax incentives To a certain extent,the innovation behavior of enterprises not only helps enterprises increase their innovation output and enhance their competitiveness,but also helps the government increase its own tax revenue.The policy implications of this paper:the government should implement differentiated tax support policies for heterogeneous R&D activities in different industries,especially the introduction of preferential government tax policies to encourage enterprises to carry out basic research.