财税激励政策对数字经济影响的实证分析——以江苏省246家上市公司数据为样本  

Empirical Analysis of the Impact of Fiscal and Tax Incentive Policies on the Digital Economy:A Case Study of Data from 246 Listed Companies in Jiangsu Province

作　　者：蔡德发[1] 韩逢拾 禹晓晓 CAI Defa;HAN Fengshi;YU Xiaoxiao

机构地区：[1]哈尔滨商业大学财政与公共管理学院

出　　处：《当代经济》2025年第1期46-57,共12页Contemporary Economics

基　　金：2024年度黑龙江省人民政府研究室重点课题,黑龙江省未来产业发展及政策支撑体系研究,编号:SKGW-ZDKT2024017;黑龙江省哲学社会科学研究规划项目,提升黑龙江省制造业产业链供应链韧性与安全水平研究,编号:23JYA260;中央支持地方高校改革发展资金高水平人才项目,数字技术赋能黑龙江省制造业高质量发展研究。

摘　　要：数字经济是经济提质增效的新引擎,对重组要素资源、优化经济发展结构、推动经济高质量发展起到了重要作用。以固定效应模型作为实证分析模型,选取江苏省2019—2022年的246家上市公司数据作为样本,分析财政补贴和税收优惠对数字经济企业的影响。结果表明,财政补贴和税收优惠均可以对数字经济企业起到激励作用,但存在区域异质性,加大创新投入、缓解融资约束、增加数字化人力资本投入是财税激励政策影响数字经济企业发展的中介渠道。The digital economy is a key driver of economic quality and efficiency improvement.It contributes significantly to resource restructuring,economic optimization,and high-quality growth.Employed a fixed effects model for empirical analysis,this study examined data from 246 listed companies in Jiangsu Province from 2019 to 2022 to analyze the impact of financial subsidies and tax incentives on digital economy enterprises.The findings indicate that both financial subsidies and tax incentives can stimulate the growth of digital economy enterprises.Financial subsidies and tax incentives have an incentive effect on digital economy enterprises,though regional heterogeneity exists.The intermediary channels through which fiscal and tax incentive policies affect the development of digital economy enterprises include increased innovation investment,reduced financing constraints,and augmented investment in digital human capital.

关 键 词：数字经济 财政补贴 税收优惠 

分 类 号：F810.7[经济管理—财政学]