促进人工智能产业发展的财税政策思考

Research on Fiscal and Tax Policies to Promote the Development of Artificial Intelligence Industry

在人工智能产业化应用加速的背景下,利用2017—2021年193家A股人工智能板块企业的财务数据,基于系统GMM模型实证考察税收优惠和政府补助对人工智能产业发展的影响。结果表明,税收优惠有利于人工智能产业发展,政府补助对其亦有显著促进作用。应采用加强财税政策顶层设计、强化财税政策导向、加大财税政策执行力度、进一步发挥财税政策激励作用、推进突破性人工智能创新成果产出等财税政策以促进人工智能产业发展。

In the context of accelerating the industrial application of artificial intelligence,the financial data of 193 A-share artificial intelligence enterprises from 2017 to 2021 were used to empirically investigate the impact of tax incentives and government subsidies on the development of artificial intelligence industry based on the system GMM model.The results show that tax incentives are conducive to the development of artificial intelligence industry,and government subsidies also have a significant role in promoting it.Fiscal and taxation policies should be adopted to optimize the top-level design of fiscal and taxation policies,strengthen the orientation of fiscal and taxation policies,further give play to the incentive role of fiscal and taxation policies,and promote the output of breakthrough artificial intelligence innovation achievements to promote the development of artificial intelligence industry.