税收优惠政策对企业创新产出效率的影响研究  

Study on the Impact of Tax Preferential Policies on the Innovation Output Efficiency of Enterprises

作　　者：高艳荣 胡曼曼 Gao Yanrong;Hu Manman(Guangzhou Huashang College,Guangzhou 511300)

机构地区：[1]广州华商学院,广东广州511300

出　　处：《中阿科技论坛（中英文）》2024年第1期79-83,共5页China-Arab States Science and Technology Forum

基　　金：广东省哲学社会科学“十三五”规划2020年研究项目“增值税影响企业投资行为研究”(GD20XYJ14);广州市哲学社会科学“十四五”规划2021年研究项目“财政补贴、税收优惠与高技术产业创新效率研究”(2021GZGJ35);2023年校级新文科、新工科、新医科研究与改革实践项目“税收学专业政产教学研协同育人机制创新与实践”(HS2023SX02);2022年校级质量工程“税法教研室-基于课程思政视角”(HS2022ZLGC23)。

摘　　要：税收优惠政策会激励企业增加研发投入,但是受企业规模、产业结构等多种因素的影响,税收优惠激励企业创新产出的效率有所不同。文章选取1997—2020年高技术产业数据,以专利申请数和新产品销售收入代表创新产出,利用SFA模型研究税收优惠政策对企业创新产出效率的影响。研究结果表明:(1)相比财政补贴,税收优惠政策能够显著促进创新产出效率提高。(2)税收优惠政策对企业创新产出效率的影响具有区域异质性和规模差异性,税收优惠政策对东部地区企业、小规模企业的创新产出效率更具激励作用。(3)企业所有权性质影响了税收优惠政策对企业创新产出效率的激励作用,税收优惠政策对内资企业的创新产出效率的提高具有显著促进作用,对国有企业的创新产出效率提高未达政策预期。据此,文章提出了遵循企业科技创新的内在规律,灵活施政等若干建议。Tax incentives can motivate enterprises to increase R&D investment,but the efficiency of tax incentives for innovation output varies due to various factors such as enterprise scale and industrial structure.Accordingly,drawing on high-tech industry data from 1997 to 2020,the thesis adopts SFA model to study the impact of tax incentives on the efficiency of enterprise innovation output,with patent applications and new product sales revenue used as indicators of innovation output.The research findings indicate that compared to fiscal subsidies,tax incentives can significantly promote innovation output efficiency.Nevertheless,the impact exhibits regional heterogeneity and scale differences,which is manifested in the fact that the policy exerts greater impact on small-scale enterprises and enterprises in the eastern region.In addition,the ownership nature of enterprises affects the incentive effect of tax incentives among other factors.To be more specific,tax incentives exerts a significant promoting effect on domestic enterprises,while the effect on state-owned enterprises falls short of policy expectations.Based on this,the article proposes several suggestions to follow the internal laws of enterprise technological innovation and exercise flexible governance.

关 键 词：税收优惠 创新产出效率 SFA模型 

分 类 号：F270[经济管理—企业管理]