税收优惠对产业链现代化的影响机理与效应  

The Mechanism and Effect of Tax Incentives on the Modernization of Industrial Chain

作　　者：吴赐联 林晶 卢民荣[1,2,4] WU Cilian;LIN Jing;LU Minrong(School of Accounting,Fujian Jiangxia College,Fuzhou 350108,China;Finance and Accounting Research Center of Fujian Jiangxia College,Fuzhou 350108,China;Actuarial-oriented of Mathematics and Physics,Fujian Jiangxia College,Fuzhou 350108,China;School of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou 350002,China)

机构地区：[1]福建江夏学院会计学院,福建福州350108 [2]福建江夏学院财务与会计研究中心,福建福州350108 [3]福建江夏学院数理教研部,福建福州350108 [4]福建农林大学经济与管理学院,福建福州350002

出　　处：《华北水利水电大学学报(社会科学版)》2025年第3期30-38,共9页Journal of North China University of Water Resources and Electric Power(Social Science Edition)

基　　金：福建省社科基金重点项目(FJ2022A010);福建省自然科学基金面上项目(2023J011102);福建省社会科学基金一般项目(FJ2024B197);福建省财政厅专项(23KS21TS15)。

摘　　要：文章在揭示税收优惠对产业链现代化的影响机理基础上,构建面板数据回归模型,并基于2014—2021年的省级面板数据进行实证检验。研究发现:从全国层面看,税收优惠显著正向促进产业链现代化,企业创新呈部分中介效应,其间接效应值为0.1;区域异质性检验表明,在产业链引领型地区和追随型地区,税收优惠均显著正向促进产业链现代化,企业创新均呈现部分中介效应,引领型地区税收优惠对企业创新的促进作用优于追随型地区;分税制异质性检验发现,增值税和企业所得税优惠均显著正向促进产业链现代化,税收优惠显著正向激励企业创新,企业创新呈部分中介效应,城市维护建设税优惠中介效应不显著。On the basis of revealing the impact mechanism of tax incentives on modernization of industrial chain,the panel data regression model was constructed,and the provincial panel data from 2014—2021 was used for empirical testing.The research shows that tax incentives significantly promote the upgrading of the industrial chain,and enterprise innovation presents a partial intermediating effect,with an indirect effect value of 0.1.The regional heterogeneity test shows that in both industry-leading and following-type regions,tax incentive significantly promotes the modernization of industrial chain,and enterprise innovation acts as part of the intermediating effect.The promotion effect of tax incentives in leading regions is obviously better than that in following-type regions.The tax heterogeneity test shows that value added tax and enterprise income tax incentives significantly promote the upgrading of the industrial chain,the tax incentives significantly enhance enterprise innovation,and enterprise innovation shows a partial intermediating effect.However,the effect coefficient of urban maintenance and construction tax incentive is negative,and the intermediating effect is not significant.

关 键 词：税收优惠 企业创新 产业链 中介效应 

分 类 号：F062.9[经济管理—政治经济学]