高新技术企业税收减免政策对提高全要素生产率的影响研究  

Influence of Tax Relief Policy of High-Tech Enterprises on Improving Total Factor Productivity

作　　者：李湛[1] 李歌 LI Zhan;LI Ge

机构地区：[1]上海社会科学院,上海200020 [2]上海社会科学院应用经济研究所,上海200020

出　　处：《上海交通大学学报（哲学社会科学版）》2024年第10期28-50,共23页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：国家社科基金项目“现代中国区域经济发展模式与聚变理论研究”(21FJLB014);上海市“科技创新行动计划”软科学重点项目“在沪国家战略科技力量为主导的协同创新机制研究”(23692100400);上海市软科学重点项目“上海发展新质生产力的路径研究”(24692100800)。

摘　　要：文章运用2020—2022年度我国东部一城市的2万多家高新技术企业统计数据,采用固定效应模型,研究以研发加计扣除减免和高新技术企业所得税减免为代表的税收减免政策对高新技术企业全要素生产率的影响效应。基于创新要素投入和创新产出角度研究高新技术企业税收减免政策对全要素生产率的影响路径。研究结果表明:高新技术企业税收减免政策能够显著促进全要素生产率的提升。高新技术企业税收减免政策能够通过促进企业创新要素投入和创新产出,从而提升全要素生产率,相比较而言,创新产出的中介作用偏弱。相对来看,两类税收减免政策对初创期、非盈利组和民营企业的高新技术企业全要素生产率的影响效应较为显著。而在不同认定时限分组情况下,研发加计扣除减免对新晋高新技术企业的全要素生产率影响较大,而高新技术企业所得税减免对老牌高新技术企业的全要素生产率影响较大。Based on the actual statistical data of more than 20,000 high-tech enterprises in a city in the east of China from 2020 to 2022,this paper uses the fixed effect model to study the impact of tax relief policies represented by research and development plus deduction and income tax relief for high-tech enterprises on the total factor productivity of high-tech enterprises.Based on the perspective of innovation factor input and innovation output,it studies the impact path of tax relief policy on total factor productivity of high-tech enterprises.The results show that the tax relief policy of high-tech enterprises can significantly promote the total factor productivity.The tax relief policy for high-tech enterprises can enhance the total factor productivity by promoting innovation factor inputs and innovation outputs of enterprises.In comparison,the intermediary role of innovative outputs is weak.Relatively speaking,the two types of tax relief policies have significant effects on the total factor productivity of high-tech enterprises in the start-up period,the non-profit groups,and private enterprises.In the case of different recognized time groups,research and development plus deduction has a greater impact on the total factor productivity of newly emerged high-tech enterprises,while income tax relief for high-tech enterprises has a greater impact on the total factor productivity of old high-tech enterprises.

关 键 词：税收减免政策 高新技术企业 全要素生产率 

分 类 号：F275[经济管理—企业管理] F276.44[经济管理—国民经济] F812.42