摘要
党的二十大报告明确指出创新是第一动力。本文利用中国工业企业数据库和国家知识产权专利数据库,探究了分散化税收优惠政策与生产率异质性对企业创新产出的交互作用及其作用机制。研究发现,分散化税收优惠政策因生产率异质性对企业创新产出存在差异性影响。作用机制是分散化税收优惠政策会通过市场竞争、融资约束缓解来对生产率异质性企业的创新产出产生差异性影响。分散化税收优惠政策与生产率异质性对企业创新产出的交互作用还体现在不同区域、不同技术距离的企业之间。分散化税收优惠政策与生产率异质性对企业创新产出的交互作用还具有非线性、广泛性和稳健性等特征。本文的政策含义是,由于创新资源具有稀缺性,为营造竞争友好的市场环境并促进企业创新产出,政府应该制定能强化竞争的分散化税收优惠政策。
The report of the 20^(th) National Congress of the Communist Party of China(CPC)clearly points out that innovation is the primary driving force.This paper uses the Chinese Industrial Enterprise Database and the National Intellectual Property Patent Database to explore the interaction and mechanism of decentralized tax preferential policies and productivity heterogeneity on firm innovation output.The results show that decentralized tax preferential policies have differential effects on firm innovation output due to productivity heterogeneity.The mechanism of action is market competition and financing constraints.The interactive effect of decentralized tax preferential policies and productivity heterogeneity on firm innovation output is also reflected among enterprises with different ownerships,different regions and different technological dis-tances.The interaction between decentralized tax preferential policies and productivity heterogeneity on firm innovation output also has the characteristics of non-linearity,extensiveness and robustness.The policy implication of this article is that due to the scarcity of innovation resources,in order to create a competition-friendly market environment and promote firm innovation output,the government should formulate decentralized tax preferential policies that can strengthen competition.
作者
施炳展
吴丽帆
Shi Bingzhan;Wu Lifan(Center for Transnationals’Studies,Nankai University,Tianjin 300071,China;Digital Economy Interdisciplinary Science Center,Nankai University,Tianjin 300071,China;Economic Behavior and Policy Simulation Laboratory,Nankai University,Tianjin 300071,China;School of Economics,Nankai University,Tianjin 300071,China)
出处
《南开经济研究》
北大核心
2023年第12期163-180,共18页
Nankai Economic Studies
基金
国家社会科学基金重大项目(20&ZD069)
国家自然科学基金面上项目(71973071)
国家自然科学基金面上项目(72073075)
2019年中宣部宣传思想文化青年英才项目的资助。
关键词
分散化税收优惠政策
生产率异质性
交互作用
创新产出
专利数量
Decentralized Tax Preferential Policies
Productivity Heterogeneity
Interaction
Innovation output
Number of Patents
