财税激励、产业链溢出与新能源汽车产业技术创新  

Fiscal and Tax Incentives,Industrial Chain Spillovers and Technological Innovation in the New Energy Vehicle Industry

作　　者：李新宇 刘净然 Li Xinyu;Liu Jingran

机构地区：[1]首都经济贸易大学财政税务学院 [2]首都经济贸易大学经济学院

出　　处：《经济研究参考》2024年第10期93-108,共16页Review of Economic Research

基　　金：首都经济贸易大学青年教师启动基金项目“创新联合体对北京市企业创新动力的影响机制研究”(No.XRZ2024038)。

摘　　要：随着全球经济的发展,环境污染及能源短缺成为世界各国共同面临的问题,发展新能源汽车成为未来汽车产业的重要趋势。我国针对新能源汽车产业出台的财税激励政策,在推动新能源汽车产业发展方面起到了关键作用。本文基于财税激励政策对新能源汽车产业技术创新产生的影响展开探讨,进一步区分产业链位置进行实证检验,最后探究产业间技术溢出水平,力求寻找财税激励政策优化空间,对进一步完善新能源汽车产业相关财税激励政策、促进新能源汽车产业可持续发展、提高新能源汽车产业国际竞争力,具有参考意义。With the development of the global economy,environmental pollution and energy shortage have become common problems faced by countries all over the world,and the development of new energy vehicles has become an important trend in the automotive industry.China s fiscal and tax incentive policies for the new energy vehicle industry have played a key role in promoting the development of the new energy vehicle industry.The paper analyzes the impacts of fiscal and tax incentive policies on technological innovation in the new energy vehicle industry.It further conducts empirical test by distinguishing the positions in the industrial chain,and explores the level of technological spillovers between industries,striving to optimize the fiscal and tax incentive policies.The research results have reference significances for further improving the relevant fiscal and tax incentive policies aimed at the new energy vehicle industry,promoting the sustainable development and improving the international competitiveness of the new energy vehicle industry.

关 键 词：新能源汽车 财税激励 溢出效应 技术创新 

分 类 号：F812[经济管理—财政学]