税收安排与区域创新——基于中国省际面板数据的实证研究  

Tax Arrangement and Regional Innovation: an Empirical Research Based on the Provincial Panel Data in China

作　　者：张希[1,2] 罗能生[1] 彭郁[1] 

机构地区：[1]湖南大学经济与贸易学院,中国湖南长沙410079 [2]湖南第一师范学院商学院,中国湖南长沙410205

出　　处：《经济地理》2014年第9期33-39,共7页Economic Geography

基　　金：国家社会科学基金重大项目(11&ZD012);国家自然科学基金青年科学基金(71103061);教育部博士学科点专项科研基金(20110161120030);湖南省哲学社会科学基金项目(11YBA081);湖南省科学技术厅科技计划一般项目(2012FJ3028);湖南省研究生创新基金项目(CX2011B146)

摘　　要：借鉴C-D函数形式的创新产出函数并利用2003—2012年全国省级面板数据,构建税收安排与区域创新产出关系的实证模型,通过对经验数据回归发现:宏观税负更重的地区反而创新产出更多,尤其是在东部和西部地区。表明与税收对企业创新产出的负向激励相比,税负更多地是通过政府对创新基础设施的投入来发挥对区域创新产出的正向效应。此外,有较高的营业税比重和较低的增值税比重的地区往往区域创新产出较高,表明这些地区为科技创新活动提高配套服务的企业较多,形成了较为完善的创新产业链,因而有更高的创新产出。The paper using the innovation output function in the form of C-D function and use the provincial panel datafrom 2003 to 2012 in China to build an empirical model of the relationship between tax arrangement and regionalinnovation output. Study Shows that heavier macro tax burden is correlated with more regional innovation output,especially in eastern and western areas. Compared to the tax＇ s disincentive effect on enterprises＇ innovation output,macro tax burden exert more positive effect on innovation through the government＇ s input in innovation infrastructure. Inaddition, an area with higher proportion of business tax and low proportion of value added tax has a higher regionalinnovation output, means these areas have more funs that supply services for science and technology innovationactivities, which formed a relatively perfect industrial chain of innovation, and therefore has a higher innovation output.

关 键 词：税收安排 宏观税负 税收结构 区域创新 

分 类 号：F062.4[经济管理—政治经济学]