创新要素集聚、财税激励与制造业高质量发展

Agglomeration of Innovation Factors,Fiscal and Tax Incentives,and High-Quality Development of Manufacturing

创新要素是实现制造业创新和高质量发展的重要支撑条件,有必要充分发挥财税政策“扶持之手”的激励机制,促进创新要素向制造业集聚,提升制造业企业创新绩效,实现高质量发展。理论分析创新要素集聚、财税激励对制造业高质量发展的作用机制,并基于2008—2021年中国30个省份的面板数据进行实证检验。研究发现,创新要素集聚显著影响制造业高质量发展,财税政策强化创新要素集聚对制造业高质量发展的促进效应,但财政补贴和税收优惠两类工具的激励效应具有异质性。机制研究发现,创新要素集聚促进制造业高质量发展存在成本效应、学习效应和要素匹配效应。异质性研究发现,不同类型创新要素的集聚效应具有异质性,中高端劳动力集聚对制造业高质量发展的影响最大,其次为创新知识集聚和科技金融集聚;不同经济发展水平地区,创新要素集聚对制造业高质量发展的促进作用存在差异。因此,建议进一步落实减税降费政策,激发制造业创新活力;实行差异化财税激励政策;实行创新人才、资金和技术吸引政策,引导创新要素集聚,从而推动制造业高质量发展。

Innovation factors are essential conditions for achieving innovation and high-quality development in the manufacturing industry.It is necessary to fully leverage the incentive mechanisms of fiscal policies,often referred to as the“supporting hand,”to promote the aggregation of innovation factors into the manufacturing sector,thereby enhancing the innovation performance of manufacturing enterprises and achieving high-quality development.However,the current literature on the impact of innovation factor aggregation on the high-quality development of the manufacturing industry is relatively scarce,especially in terms of research that integrates fiscal incentives,innovation factor aggregation,and high-quality development of the manufacturing industry into a unified theoretical framework.This article theoretically analyzes the mechanisms through which innovation factor aggregation and fiscal incentives affect the high-quality development of the manufacturing industry and empirically tests these mechanisms using panel data from 30 provinces in China from 2008 to 2021.The study finds that innovation factor aggregation significantly influences the high-quality development of the manufacturing industry,and fiscal policies that reinforce innovation factor aggregation have a positive effect on high-quality development.However,the incentive effects of fiscal subsidies and tax incentives exhibit heterogeneity.Mechanism analysis reveals that innovation factor aggregation promotes high-quality development in the manufacturing industry through cost effects,learning effects,and factor matching effects.Heterogeneous analysis indicates that the aggregation effects of different types of innovation factors vary,with the aggregation of middle-to-high-end labor having the greatest impact,followed by innovation knowledge and science and technology finance.Additionally,the promotion effects of innovation factor aggregation on high-quality development vary across regions with different levels of economic development The possible marginal contributions of this article are mainly reflected in the following aspects:first,it innovates the research perspective by integrating“fiscal incentives-innovation factor aggregation-high-quality development of the manufacturing industry”into a unified theoretical framework and analyzing the relationship network and interaction mechanisms among the three factors,decomposing the mechanisms through which innovation factor aggregation and fiscal incentives affect the high-quality development of the manufacturing industry.Second,it innovates in research content by empirically testing the participation and contribution rates of innovation factors in the high-quality development of the manufacturing industry,as well as the cost effects,learning effects,and factor matching effects generated by innovation factor aggregation,and comparing and analyzing the heterogeneous effects of innovation factor aggregation from innovation knowledge,science and technology finance,and middle-to-high-end labor on the high-quality development of the manufacturing industry.Third,in the current context of emphasizing comprehensive policies to support the high-quality development of the manufacturing industry,the article focuses on the role of innovation factor aggregation and provides policy optimization suggestions to promote the aggregation of innovation factors into the manufacturing industry and enhance its high-quality development.This article’s research reveals the internal mechanisms through which innovation factor aggregation influences the high-quality development of the manufacturing industry and objectively evaluates the implementation effects of current fiscal policies.This can help governments refine and optimize relevant policies to formulate more targeted fiscal policies to guide enterprises in more accurately allocating innovation factors.