摘要
以技术创新与税收优惠的耦合关系为研究导向,运用混合距离EBM与回归模型实证检验页岩气企业技术创新涉税政策的影响效应。结果表明,技术创新投入视角下涉税政策未能全部发挥显著作用,仅企业所得税在提升研发人员投入方面能发挥显著影响效应,滞后期效果仍不明显;技术创新产出视角下涉税政策作用效果表现低效,研发产出滞后效应随滞后期影响税收政策作用效果越弱;研发资金与研发人员投入对研发产出的显著影响表现为当期效应最为明显,但页岩气开采主体研发投入产出成果化水平较低;页岩气开发主体技术创新效率整体处于0~0.3之间,技术创新投入产出率视角下增值税政策能发挥显著影响效应,涉税政策在促进技术创新效率方面仍有调整空间。
Taking the coupling relationship between technological innovation and tax incentives as the research guidance,the effect of tax-related policies on technological innovation of shale gas enterprises is tested empirically using mixed distance EBM and regression models.The results show that:Tax-related policies can not play a significant role fully under the perspective of technological innovation inputs,and only corporate income tax can play a significant role of impact in enhancing R&D personnel inputs,with the lagging effect still not obvious;the effect of tax related policies under the perspective of technological innovation outputs is inefficient,and the lagging effect of R&D outputs is weaker with the lagging period;the significant effects of R&D funds and R&D personnel inputs on R&D outputs are most obvious in the current period,but the achievement-generating level of R&D inputs and outputs of shale gas extraction bodies is low;the overall technological innovation efficiency of shale gas development bodies is between 0 and 0.3,and value added tax can play a significant role in the perspective of technological innovation input-output rate,and there is still room for adjustment of tax-related policies in promoting technological innovation efficiency.
作者
张恒硕
李绍萍
ZHANG Heng-shuo;LI Shao-ping(School of Economics and Management,Northeast Petroleum University,Daqing 163318,Heilongjiang)
出处
《经济论坛》
2022年第3期142-152,共11页
Economic Forum
关键词
页岩气企业
技术创新
税收政策
EBM模型
增值税
Shale gas companies
Technological innovation
Tax policy
EBM model
Value-added tax
