摘要
税收优惠水平对企业的方方面面产生重要影响,已有文献探讨了税收优惠如何影响研发投入或研发产出,但鲜有文献研究税收优惠对创新效率的差异化影响,基于此,本文以高新技术上市公司为样本,将创新效率分为发明型创新效率、外观型和实用新型创新效率。研究发现:税收优惠能够显著促进企业外观型和实用新型创新效率的提升,不能提高企业的发明型创新效率。在分组检验中,非国有企业的税收优惠水平对外观型和实用新型创新效率的提升更加明显。
The level of tax incentives has an important impact on all aspects of enterprises.The existing literature has discussed how tax incentives affect R&D input or R&D output,but few literatures have studied the differential impact of tax incentives on innovation efficiency.Based on this,taking high-tech listed companies as samples,this paper divides innovation efficiency into invention innovation efficiency,appearance innovation efficiency and utility model innovation efficiency.The results show that:tax incentives can significantly promote the innovation efficiency of appearance and utility model,but can not improve the innovation efficiency of enterprises.In the group test,the tax preference level of non-state-owned enterprises improves the innovation efficiency of external and utility model more obviously.
出处
《财经科学》
CSSCI
北大核心
2020年第8期83-92,共10页
Finance & Economics
关键词
税收优惠
高新技术企业
创新效率
Tax Incentives
High-tech Firm
Innovation Efficiency
