减税降费政策对制造业企业技术创新的影响——基于双重差分法的实证检验  

The Impact of Tax Reduction and Fee Reduction Policies on Technological Innovation in Manufacturing Enterprises:An Empirical Test Based on the Difference-in-Difference Method

作　　者：冯儒花 王东[1] FENG Ruhua;WANG Dong

机构地区：[1]新疆财经大学财政税务学院

出　　处：《当代经济》2025年第5期100-112,共13页Contemporary Economics

基　　金：国家社会科学基金项目,财政金融政策协同支持新疆农业高质量发展研究,编号:22BJY027;新疆维吾尔自治区社会科学基金项目,企业数字化促进新疆低碳转型的机制识别与政策支持研究,编号:2024CJL046;天池英才计划青年博士项目,中国式分权的碳减排效应研究——基于财政金融互动视角,编号:ZX20230098。

摘　　要：减税降费政策作为一项积极的财政政策,提高了企业的“获得感”。基于制造业企业视角,以2000—2022年A股上市企业面板数据为样本,采用双重差分法实证检验了减税降费政策对企业技术创新的影响。研究发现:减税降费显著提高了制造业企业研发投入比例,推动了制造业企业的技术创新。基于此,政府应着力巩固现行减税降费政策的成效,对企业,尤其是制造业的创新、新产品研发、技术升级等予以重点关照和支持,在安排财政支出时,必须从严、从优,提高财政资金的使用效率;企业作为市场微观主体,更要借助减税降费的机会,主动提高企业创新能力,提高竞争力。As a proactive fiscal policy,tax reduction and fee reduction policies have significantly enhanced enterprises'sense of gain.From the perspective of manufacturing enterprises,this study utilized panel data from A-share listed companies from 2000 to 2022 and applied the difference-in-differences(DID)method to empirically examine the impact of tax reduction and fee reduction policies on enterprise technological innovation.The findings reveal that these policies have significantly increased the proportion of R&D investment in manufacturing enterprises,thereby fostered technological innovation.Based on these results,the government should focus on consolidating the effectiveness of existing tax reduction and fee reduction policies,with particular emphasis and support of innovation,new product development,and technological upgrades in the manufacturing sector.And fiscal expenditures should be allocated rigorously and optimally to Improve the efficiency of fiscal funds utilization.More importantly,as key micro-market participants,enterprises should seize the opportunities by these policies to proactively enhance their innovation capabilities and strengthen their competitiveness.

关 键 词：减税降费 研发投入 技术创新 双重差分 

分 类 号：F810[经济管理—财政学]