税收优惠提升高新技术企业创新能力前因组态及演进研究  

Research on the Configurational Antecedents and Their Evolution of Tax Incentives in Enhancing Innovation Capabilities of High-Tech Enterprises

作　　者：贺佳 李新江 丁良辰 HE Jia;LI Xin-jiang;DING Liang-chen

机构地区：[1]河北大学管理学院

出　　处：《科学决策》2025年第2期60-71,共12页Scientific Decision Making

基　　金：国家社会科学基金青年项目(24CJY035)。

摘　　要：在TOE理论框架下,构建税收优惠提升高新技术企业创新能力三要素分析框架,并以2017-2022年42家A股上市的高新技术企业为案例样本,运用动态模糊集定性比较分析(fsQCA),研究税收优惠对高新技术企业创新绩效的前因组态以及创新路径时序性演进规律。研究发现:税收优惠提升高新技术企业创新能力具有“多重并发”的特点;企业技术和外部环境是影响税收优惠促进创新效应的重要因素;税收优惠促进创新经历了由随机因素驱动到技术驱动的过程。最后为税收优惠在企业创新方面的效应提升提供了政策参考。Under the TOE theoretical framework,a three-element analytical framework is constructed to examine how tax incentives enhance the innovation capabilities of high-tech enterprises.Using 42 A-share listed high-tech enterprises from 2017 to 2022 as case samples,the study employs dynamic fuzzy-set qualitative comparative analysis (fsQCA) to explore the configurational antecedents of tax incentives on innovation performance and the evolution of innovation pathways.The findings reveal that tax incentives exhibit a “multiple concurrency” characteristic in enhancing the innovation capabilities of high-tech enterprises.Both enterprise technology and the external environment are critical factors influencing the effectiveness of tax incentives in promoting innovation.Furthermore,the process of tax incentives promoting innovation evolves from being driven by random factors to being driven by technology.Finally,the study provides policy recommendations to enhance the effect of tax incentives on corporate innovation.

关 键 词：税收优惠 创新组态路径 TOE理论 动态模糊集定性分析(fsQCA) 

分 类 号：F810.42[经济管理—财政学]