财税政策对充电设施企业技术创新的影响研究--来自中国A股上市企业的证据

Research on the Impact of Financial and Tax Policies onTechnological Innovation of Charging Facility Enterprises:Evidence from Chinese A-share Listed Companies

双碳背景下,充分释放财税政策的创新激励效应对于促进充电设施企业高质量发展具有重要意义。基于此,选取2015—2020年91家充电设施概念上市企业作为研究样本,实证分析财税政策对其企业技术创新的影响。研究结果表明:(1)相较于税收优惠,财政补贴能够更显著地促进充电设施企业的技术创新,且主要通过增加研发投入和人力资本的方法来促进企业的技术创新;(2)财政补贴、税收优惠作用于非国有充电设施企业技术创新的效果要显著于国有企业;(3)财政补贴作用于非东部地区的充电设施企业以及充电设施产业链中下游企业的技术创新效果要显著于东部地区和产业链上游企业,但税收优惠作用效果略显不足。上述结论将为政府促进充电设施产业高质量发展与落实“双碳”战略提供重要的参考依据。

Under the dual carbon background,fully unleashing the innovative incentive effect of fiscal and tax policies is of great significance for promoting the high-quality development of charging facility enterprises.Based on this,91 charging facility concept listed companies from 2015 to 2020 were selected as research samples to empirically analyze the impact of financial and tax policies on their technological innovation.The research results indicate that compared to tax incentives,fiscal subsidies can better promote technological innovation in charging facility enterprises,mainly through research and development investment and increasing human capital to promote technological innovation in enterprises.The effect of financial subsidies and tax incentives on the technological innovation of non-state-owned charging facility enterprises is better than that of state-owned enterprises.The technological innovation effect of fiscal subsidies on charging facility enterprises in non-eastern regions and downstream enterprises in the charging facility industry chain is stronger than that in eastern regions and upstream enterprises in the industry chain,but the tax preferential effect is slightly insufficient.The above conclusion will provide important reference for the government to promote the high-quality development of the charging facility industry and implement the“dual carbon”strategy.