摘要
推动新能源产业的大规模发展与核心技术攻关,不仅是产业高质量发展的内在要求,更是实现中国碳中和目标的关键路径。本文以增值税优惠政策为例,通过构建理论与实证模型探讨了新能源税收激励、规模扩张与技术创新三者之间的关系,并进一步对政策激励下规模扩张与技术创新的内在联系进行了分解剖析。研究有三点重要发现:第一,增值税激励有助于促进新能源企业规模扩张,但未能同时推动企业技术创新。结果是受惠新能源企业的产能规模在政策实施之后明显提升,但专利数量却有所下降。第二,增值税激励一方面通过对产出规模的正向激励,间接推动企业技术升级,即产出效应;另一方面通过抬升研发的相对成本,造成规模扩张对技术创新的替代,即替代效应,且替代效应的作用更强。第三,异质性分析表明,当新能源企业拥有较强的内部创新基础与较好的外部创新环境时,销售端增值税激励对新能源企业规模扩张和技术创新的影响均较弱。本文的政策启示是:注重新能源税收激励政策优化方向,既要着力于产业规模化发展,更要落点到关键技术创新;充分重视规模扩张与技术创新的内在联系,通过政策的精准调控不断增强规模扩张的正向影响并削弱其对技术创新的负向替代;为新能源企业创新成果的转化创造有利空间,促进新能源产业实现高质量发展。
Promoting large-scale development and breakthroughs in cutting-edge technologies of the new energy industry is vital for achieving China’s carbon neutrality goal.Incentive policies that focused on market expansion and were widely implemented effectively promoted the rapid industrialization of new energy.However,they alter the intrinsic linkage between scale expansion and technological innovation through the output effect and substitution effect as well.The output effect refers to the economies of scale and market competition accompanied by scale expansion facilitates technological innovation.Whereas,the substitution effect refers to the replacement of technological innovation by scale expansion,which may be induced by“rent-seeking”and“exploitative behavior”for the generous production subsidy due to the positive externality and high risk of innovation activities.The value-added tax(VAT)incentives,as an essential means that the Chinese government promotes the industrial expansion of new energy,were first induced in the wind power and nuclear power sectors in 2008 and were extended to the solar photovoltaic power and new energy vehicle sectors in 2013.In contrast,few tax incentives were directly related to technological innovation during the same period.By constructing theoretical and empirical models,this paper conducts an in-depth investigation into the relationship between VAT incentives,scale expansion,and technological innovation,especially the intrinsic linkage between the latter two variables.We found that firstly,the VAT incentives promote new energy enterprises’scale expansion;However,they fail to promote technological innovation.Secondly,on the one hand,VAT incentives indirectly promote technological upgrading through positive incentives to the output scale,that is,the output effect.On the other hand,by raising the relative cost of R&D,the scale expansion replaces the technological innovation,that is,the substitution effect,and the substitution effect is stronger.Thirdly,heterogeneity analysis
作者
孙传旺
占妍泓
林伯强
SUN Chuanwang;ZHAN Yanhong;LIN Boqiang(China Center for Energy Economics Research,School of Economics,Xiamen University;MOE Key Laboratory of Econometrics,Xiamen University;China Institute for Studies in Energy Policy,School of Management,Xiamen University)
出处
《经济研究》
CSSCI
北大核心
2022年第9期46-64,共19页
Economic Research Journal
基金
国家社会科学基金重大项目(21&ZD109)的资助。
关键词
新能源
税收激励
规模扩张
企业创新
高质量发展
New Energy
Tax Incentives
Scale Expansion
Technological Innovation
High-quality Development
