所得税改革与国有企业技术创新--专利数量与专利质量视角  

Income Tax Reform and Technological Innovation of State-owned Enterprises--From the Perspective of Patent Quantity and Patent Quality

作　　者：邱洋冬 QIU Yang-dong(Institute of Industrial Economics,Jinan University,Guangzhou 510632,China)

机构地区：[1]暨南大学产业经济研究院,广东广州510632

出　　处：《税务与经济》2020年第3期93-102,共10页Taxation and Economy

摘　　要：重塑内资企业所得税税基、切实减少内资企业税负,能否有效激励国有企业研发创新?利用中国工业企业数据库与专利数据库的组合数据,采用改进的企业层面专利质量测算方法,从专利数量与专利质量的双重视角,重点检验2006年所得税税基改革政策能否促进国有企业创新。研究发现,所得税税基改革政策有效提升了国有企业三类专利申请数量,但整体上抑制了国有企业创新质量,特别表现在实用新型专利质量方面。进一步发现,政策激励对不同融资约束企业的专利数量均具有促进作用,但显著抑制了融资约束较小企业的专利质量。并且政策冲击有助于受融资约束较大的企业获取信贷融资,而对于融资约束较小的企业而言,政策冲击的作用效果并不显著。Can reshaping the income tax base and reducing the tax burden of domestic-funded enterprises effectively stimulate the R&D and innovation of state-owned enterprises? Based on the combined data from industrial enterprise database and patent database in China,an improved method for measuring patent quality at the enterprise level is adopted in this paper to test whether the reform policy of income tax base can promote state-owned enterprise’s innovation from the dual perspective of patent quantity and patent quality. The result shows that the reform policy of income tax base has effectively increased the number of three types of patents of state-owned enterprises. However,it has generally inhibited the quality of innovation of state-owned enterprises,especially the quality of utility model patents. It is further found that the policy incentive could help to increase the number of patents of some companies with different financing constraints,but significantly inhibit the patent quality of companies with smaller financing constraints. In addition,policy shocks help companies that are more constrained by financing to obtain credit financing. For companies with less financing constraints,the effects of policy shocks are not significant.

关 键 词：所得税改革 国有企业 技术创新 专利质量 双重差分 

分 类 号：F276.1[经济管理—企业管理] F810.42[经济管理—国民经济]