税收优惠、营商环境与企业创新绩效  

Doing Business,Tax Incentives and Enterprise Innovation Performance

作　　者：宋清[1] 杨雪 Song Qing;Yang Xue(School of Economics and Management,Tianjin University of Science and Technology,Tianjin 300457,China)

机构地区：[1]天津科技大学经济与管理学院,天津300457

出　　处：《中国科技论坛》2021年第5期99-107,共9页Forum on Science and Technology in China

基　　金：天津市哲学社会科学规划研究项目“营商环境、融资约束与科技型孵化企业成长研究”(TJGL20-014)。

摘　　要：基于2009—2019年创业板678家上市公司面板数据,结合中国经济区域的分类,实证检验了总样本和分区域样本税收优惠影响企业创新绩效的路径以及营商环境的调节作用。研究结果表明:税收优惠对企业创新绩效具有显著正向影响,研发投入在两者关系中起到部分中介作用;营商环境在税收优惠影响创新绩效的直接路径中的调节作用不显著,在中介效应的前、后半路径中均起正向的调节作用;税收优惠对研发投入和创新绩效的影响具有地区差异性,其中东部地区企业与总样本企业的分析一致,而中部地区企业税收优惠对创新绩效的促进作用不显著,西部地区企业税收优惠对研发投入和创新绩效的促进作用均不显著。本文研究结果对于加大税收优惠力度和优化营商环境,进一步提升企业的创新绩效具有一定的借鉴意义。Based on the panel data of 678 companies listed on GEM during 2009-2019 and combining with the classification of China's economic regions,this paper uses an empirical test on the ways in which the tax incentives of the total sample and the sub-sample affect the innovation performance of enterprises and the regulating effect of the business environment.The results are as follows.Firstly,tax incentives have a significant positive impact on enterprise innovation performance,and R&D investment plays a partial mediating role in the relationship between the two.Secondly,doing business plays an insignificant regulating role in the direct path of tax incentives affecting innovation performance,and plays a positive and negative regulating role in the front and back half paths of the mediating effect respectively.Thirdly,the effect of tax incentives on R&D investment and innovation performance varies from region to region.The eastern region is consistent with the analysis of the total sample,while the promotion effect of tax incentives on innovation performance of enterprises in central region is not significant,while that of western region is not significant.The research results of this paper have certain reference significance for increasing the intensity of tax incentives,optimizing the doing business and further improving the innovation performance of enterprises.

关 键 词：税收优惠 研发投入 创新绩效 营商环境 中介与调节效应 

分 类 号：F276.6[经济管理—企业管理]