摘要
企业创新生态系统已成为企业创新范式的共识,税收作为政府与企业关系的核心要素,在企业创新生态系统中扮演重要角色。通常认为,税收征管力度的增强会增加企业税负,从而抑制创新投入。然而,税收征管增加企业避税成本,激励企业增加创新投入以获取研发创新相关的税收优惠;税收征管作为企业外部治理因素还能够提升公司治理水平,缓解企业创新投入的融资约束。本文利用世界银行中国企业调查数据,利用工具变量等方法考察了税收征管力度对企业创新投入的影响。研究发现,企业面临的税收征管力度越大,越倾向于增加研发创新投入以及其他创新活动。进一步地,从政府廉洁程度、政府效率和法治水平测度企业所在城市的制度环境,研究发现制度环境对税收征管促进企业创新投入的效应具有正向调节作用。在当前减税降费背景下,规范税收征管的同时营造良好的制度环境,有助于激励企业增加创新投入。
The enterprise innovation ecosystem has become the consensus of the enterprise innovation paradigm.As a core element of the relationship between the government and the enterprise,taxation plays an important role in the enterprise innovation ecosystem.It is generally believed that tax reduction is conducive to alleviating financing constraints and stimulating corporate innovation investment.On the contrary,the strengthening in intensity of tax collection and management will increase corporate tax burden,and adverse to increase the corporate innovation investment.However,the relationship between tax reduction policies and intensity of tax collection and management in stimulating corporate innovation investment is not completely divergent,but there is synergy.Although the increase in tax collection and management efforts has made it difficult for enterprises to avoid taxation through illegal and non-compliant methods,China has introduced a number of R&D tax incentives such as extra deductions for R&D expenses.As a result,enterprises will increase their investment in innovations which have tax incentives,and make full use of R&D tax incentives to obtain legal and reasonable tax cuts.Meanwhile,enterprises will get the benefits of innovation.Tax collection and management can also play an external corporate governance effect,alleviate the financing constraints of enterprises,and thus encourage enterprises to increase investment in innovation.First,taxation,as a compulsory external force,shares the benefits of the business because the government can be seen as a special type of"shareholder".In order to protect the tax benefits,this special"shareholder"has the incentive to actively use the power conferred by the tax law to supervise the operation of the company from the outside.Therefore,tax collection and management can play a corporate governance effect,inhibit management′s transfer of assets,steal resources and other behaviors,constrain its focus on enterprise production and management,and promote the increase of cor
作者
何凌云
陶东杰
He Lingyun;Tao Dongjie(Economics School,Zhongnan University of Economics and Law,Wuhan 430073,Hubei,China;School of Public Finance and Administration,Hubei University of Economics,Wuhan 430205,Hubei,China)
出处
《科研管理》
CSSCI
CSCD
北大核心
2020年第9期42-50,共9页
Science Research Management
基金
教育部人文社科基金青年项目:“区域不平衡发展对幸福空间差异的影响研究”(18YJC790040)。
关键词
研发
创新
税收征管
制度环境
enterprise R&D
innovation
tax enforcement
institutional environment
