创新视角下宏观税收对经济高质量发展的影响——基于中国省级面板数据的分析  

The Impact of Macro Taxation on High-quality Economic Development from the Perspective of Innovation--Analysis Based on Chinese Provincial Panel Data

作　　者：韩逸轩 丁元耀[1] HAN Yixuan;DING Yuanyao(School of Business,Ningbo University,Ningbo 315211,China)

机构地区：[1]宁波大学商学院,浙江宁波315211

出　　处：《科技与经济》2022年第6期21-25,共5页Science & Technology and Economy

基　　金：宁波大学研究生科研创新基金资助项目——“宏观税负对经济高质量发展的影响效应研究——基于资本投入类型和配置效率的中介效应分析”(项目编号:IF2022017,项目负责人:韩逸轩)成果之一。

摘　　要：目前创新要素投入不足、创新配置效率低等问题制约着我国经济转向高质量发展。基于此,通过2000—2019年省级面板数据基于中介效应和门槛效应模型,从创新资本投入和创新配置效率的角度出发,厘清税收、创新对经济高质量发展的影响。经过实证检验发现:当前税收水平较为合理,能显著促进经济高质量发展;创新资本投入和创新配置效率是税收影响发展过程中的中介变量,表现为提高税收能促进创新资本投入推动经济高质量发展,但会抑制创新配置效率放缓经济高质量发展;经济增长水平是税收影响创新的门槛变量,经济增长会提高税收对创新资本投入的促进作用。税收影响创新配置效率的门槛效应不显著,但经济增长能相应减轻税收的扭曲作用。At present,the problems such as insufficient input of innovation factors and low efficiency of innovation allocation restrict China s economy from turning to high-quality development.In view of this,by using the provincial panel data from 2000 to 2019,and based on the intermediary effect and threshold effect model,the impact of taxation and innovation on high-quality economic development is clarified from the perspective of innovation capital investment and innovation allocation efficiency.The empirical test shows that:First,the current taxation level is relatively reasonable,which can significantly promote high-quality economic development.Second,innovation capital investment and innovation allocation efficiency are the intermediary variables in the process of taxation affecting development.The performance is that improving taxation can promote innovation capital investment and promote high-quality economic development,but will inhibit innovation allocation efficiency and slow down high-quality economic development.Third,the level of economic growth is the threshold variable for taxation to affect innovation.Economic growth will improve the role of taxation in promoting innovation capital investment.The threshold effect of taxation on the efficiency of innovation allocation is not significant,but economic growth can reduce the distortion of taxation.

关 键 词：宏观税收 创新资本投入 创新配置效率 经济高质量发展 

分 类 号：F124[经济管理—世界经济] F812.42