税收优惠、创新要素投入与企业全要素生产率  

Tax Preference,Innovation Factor Input and Enterprise Total Factor Productivity

作　　者：燕洪国[1] 潘翠英 YAN Hongguo;PAN Cuiying(School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《经济与管理评论》2022年第2期85-97,共13页Review of Economy and Management

基　　金：国家社会科学基金项目“国家治理视域下税收政策重构与税制结构优化协同推进研究”(20BJY228)。

摘　　要：随着生态与资源约束日益加剧,提升企业全要素生产率已成为我国贯彻新发展理念推进高质量发展不得不为的现实选择。作为政府可掌控的基础性政策工具,税收政策能否有效提高微观主体全要素生产率是国家治理重中之重。基于2008-2020年沪深A股制造业上市公司研究样本,实证检验我国税收优惠提升企业全要素生产率的有效性。研究结果表明:税收优惠对企业全要素生产率具有显著的激励作用;税收优惠是通过促进企业加大创新要素投入对企业全要素生产率发挥政策激励作用,其中研发资金投入与研发人员投入均在税收优惠影响企业全要素生产率的过程中发挥中介作用;在当前税收立法水平与税制安排下,税收征管在税收优惠影响企业全要素生产率的过程中发挥负向调节作用,企业所在地区税收征管强度较低时,税收优惠对企业全要素生产率的激励作用更为显著。Facing the increasing constraints of ecology and resources,improving ETFP has become a critical path for China to implement the new development concept and promote high-quality development.As a basic policy tool under the control of the government,whether the tax policy can effectively improve ETFP tests the wisdom of national governance.Based on the data of Shanghai and Shenzhen A-share manufacturing listed companies from 2008 to 2020,this paper empirically tests the incentive effect of China's tax preference on ETFP.The results show:Tax preference has a significant incentive effect on the ETFP;Tax preference can stimulate ETFP by encouraging enterprises to increase innovation factor input,among which R&D capital investment and R&D personnel investment play a mediating role in the process of tax preference affecting ETFP;Tax administration plays a negative regulatory role in the process of tax preference affecting ETFP,and when the enterprise is located in an area with loose tax administration,tax preference has a more significant incentive effect on ETFP.

关 键 词：税收优惠 创新要素投入 企业全要素生产率 税收征管 

分 类 号：F812.42[经济管理—财政学]