摘要
基于2017—2020年深圳市数字经济企业数据,采用时间和行业双向固定效应模型,实证检验了税收优惠对数字经济企业创新投入的影响效应。研究发现:总量层面,税收优惠激励数字经济企业创新投入;结构层面,企业所得税税收优惠对数字经济企业创新投入的促进作用显著,而增值税税收优惠的创新激励效应不显著。从机制分析来看,税收优惠主要通过降低数字经济企业税收负担来鼓励企业创新投入。在异质性分析方面,税收优惠显著促进了非国有企业、服务业企业以及成长期和成熟期企业创新投入。
Based on the data of digital economy enterprises in Shenzhen from 2017 to 2020, we empirically test the effect of tax incentives on innovation investment of digital economy enterprises by using a two-way fixed effect model of time and industry. The research finds that: at the aggregate level, tax incentives encourage digital economy enterprises to invest in innovation;at the structural level, corporate income tax incentives have a significant role in promoting innovation investment in digital economy enterprises, while the innovation incentive effect of value-added tax incentives is not significant. From the perspective of mechanism analysis, tax incentives mainly encourage enterprises to invest in innovation by reducing the tax burden of digital economy enterprises. In terms of heterogeneity analysis, tax incentives significantly promote the innovation input of non-state-owned enterprises, service enterprises, and enterprises in the growth and mature stages.
作者
张婷婷
刘文龙
ZHANG Ting-ting;LIU Wen-long(Tongling University,Tongling Anhui 244061,China;Dongbei University of Finance and Economics,Dalian Liaoning 116025,China)
出处
《铜陵学院学报》
2022年第3期29-34,共6页
Journal of Tongling University
基金
铜陵学院校级科研项目“减税降费对小微企业经营绩效的影响研究”(2020tlxy23)
广东省科技金融与大数据分析重点实验室项目(2017B030301010)。
关键词
减税
税制结构
数字经济
企业创新投入
tax reduction
tax structure
digital economy
enterprise innovation investment
