摘要
本文根据2009-2016年中国28个省市的面板数据,构建随机前沿模型测度高技术产业的技术效率,分析税收对高技术产业技术效率的影响及影响机制,最后对地区间高技术产业技术效率的差异及演变轨迹进行实证研究,研究结果表明:税收优惠对高技术产业技术效率具有显著正影响,其中通过R&D经费外部支出、非研发创新支出和企业规模影响技术效率表现为部分中介效应,而通过促进出口进而影响其技术效率是一个重要影响渠道;税收优惠对技术风险影响并不显著,但各控制变量对技术风险具有不同程度影响;全国的技术效率存在收敛性,一是由于中西部和东部地区的技术效率差距在缩小,二是由于中部地区内部之间的技术效率差距在缩小,东部和西部地区内部之间的效率差距并没有显著缩小。
Based on the panel data of 28 provinces in China from 2009 to 2016, this paper constructs a stochastic frontier model to measure the technical efficiency of high-tech industry, analyzes the impact of taxation on the technical efficiency, and finally conducts an empirical study on the differences and evolution track of the technical efficiency among regions. Tax preferences have a significant positive impact on the technical efficiency. Tax preferences affect the technical efficiency through R&D expenditure, non-R&D innovation expenditure and enterprise size, which is only a part of the intermediary effect, but it is an important channel to influence the technical efficiency by promoting exports. Tax preferences have no significant impact on technical risk, but the control variables have different degrees of impact on technical risk;The technical efficiency has convergence, one is due to the narrowing of technical efficiency in the midwestern and eastern regions, the other is due to the narrowing of technical efficiency between the central regions,but the technical efficiency gap of eastern and western regions has not been significantly reduced.
作者
姬中洋
JI Zhong-yang(School of Economics, Lanzhou University, Lanzhou 730000, China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2019年第7期145-152,共8页
China Soft Science
基金
中央高校基本科研业务费专项资金重点研究基地建设项目“格局与贸易潜力研究”(17LZUJBWTD001)
河南省哲学社会科学规划项目“基于技术创新的河南省制造业价值链攀升研究”(2018BJJ004)
关键词
税收优惠
高技术产业
技术效率
中介效应
收敛性
tax preference
high-tech industry
technical efficiency
intermediary effect
convergence
