摘要
企业新质生产力的提升是经济高质量发展的必然要求,税收优惠是国家调控企业行为的重要工具之一。文章从理论和实证两个方面多角度研究税收优惠促进企业新质生产力发展的效应。研究发现:整体来说,税收优惠能够促进企业新质生产力的提升,但对新质生产力不同维度效果不同;税收优惠提升企业新质生产力的机理主要是缓解企业金融约束以及促进企业创新投入;税收优惠在企业所在区域、企业所有权性质、企业内部管理等方面具有异质性效应。鉴于此,提出如下政策建议:在已有税收优惠的基础上继续加大优惠力度,同时加强对新质劳动资料的考量;税收优惠应充分体现资金供给和创新激励的功能;面对不同特征的企业,税收优惠应有所差异。
Improvement of enterprise new-quality productive forces(ENQPFs)is an essential requirement for high-quality economic development,and tax incentives serve as a critical policy tool for the state to regulate corporate behavior.This paper studies the effect of tax incentives in promoting ENQPFs from both theoretical and empirical perspectives.The findings reveal that:Overall,tax incentives can enhance ENQPFs,though their effectiveness varies across different dimensions of ENQPFs;the underlying mechanisms include alleviating financial constraints and stimulating innovation investment;heterogeneous effects exist across regions,ownership structures,and internal governance characteristics.Based on these findings,this paper puts forward the following policy recommendations:Continue to increase the intensity of tax incentives based on the currently available tax incentives,with greater emphasis on new-quality means of production;ensuring tax incentives to fully reflect their dual functions of capital provision and innovation motivation;implementing differentiated tax incentive policies tailored to enterprises with distinct characteristics.
作者
贺佳
HE Jia(School of Management,Hebei University,Baoding 071000,China;Research Center for Common Prosperity,Hebei University,Baoding 071000,China)
出处
《经济论坛》
2025年第11期92-102,共11页
Economic Forum
基金
保定市哲学社会科学规划课题“助力保定企业新质生产力发展的税收优惠落实有效性评估和路径优化”(2024033)。
