用市场换外资技术:靠优惠税率还是靠公平竞争?  

Exchange Market For Technology:Relying on Preferential Tax Rate or Fair Competition?

作　　者：边志强[1] 周彬 BIAN Zhi-qiang;ZHOU Bin(School of Economics, Shandong Technology and Business University, Yantai 264005, China;Institute for Economic and Social Development, Dongbei University of Finance and Economics, Dalian 116025, China)

机构地区：[1]山东工商学院经济学院,山东烟台264005 [2]东北财经大学经济与社会发展研究院,辽宁大连116025

出　　处：《现代财经（天津财经大学学报）》2018年第5期42-54,共13页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家社会科学基金青年项目(17CJL025)

摘　　要：使用2001-2014年中国制造业26个行业面板数据,分析是优惠税率还是公平竞争能够促进内资企业获得外资技术。研究发现:随着外资企业税率优惠逐步消失,市场竞争环境趋于公平,内资企业创新水平得到提高,获得外资技术的关键在于公平的市场竞争环境,而不是赋予外资的优惠政策;相对于国有企业,公平的市场竞争环境对民营企业创新的提升作用更大;公平的市场竞争环境能够迫使外资企业使用更先进的技术,同时增强内资企业对外资技术的模仿吸收能力,为内资企业获取外资技术创造了条件。最后根据研究结论提出了有针对性的政策含义。Using panel data model of province-level from 1994 to 2012, this paper tries to an- swer a question that it is the preferential tax rate or fair competition that promotes domestic enter- prises to acquire foreign investment＇s technology, The results show that with the gradual disap- pearance of the preferential tax rate of foreign enterprises and the fairness of the market competition environment, the innovation level of domestic enterprises has been improved. The key to obtaining {oreign investment＇s technology lies in the {air market competition environment, not the foreign in- vestment＇s preferential policies given by government. Compared with state-owned enterprises, the fair market competition environment has more effect on the improvement of private enterprises＇ in- novation. Fair market competition environment can force foreign enterprises to use more advanced technology, and strengthen the imitation of absorptive capacity to foreign technical of domestic en-terprises. This creates conditions for domestic enterprises to obtain foreign technology. Targeted policy implications are proposed in the end.

关 键 词：优惠税率 公平竞争 内资企业创新 

分 类 号：F810.42[经济管理—财政学]