摘要
财政科技支出、税收优惠是我国支持科技创新发展最为常见的财政政策工具。文章基于2009—2022年我国30个省(区、市)的面板数据,探究了财政科技支出、税收优惠对省域创新绩效的影响差异性,验证了科技人才要素集聚、研发资本要素集聚在其中所发挥的传导作用,并进一步考察了两者组合促进提升省域创新绩效的情境条件阈值。结果表明:二者对创新绩效均具有显著正向影响,财政科技支出更具短期集中性、税收优惠更具稳定长期性。传导路径表明,二者促进提升省域创新绩效可通过科技人才要素集聚、研发资本要素集聚来实现。进一步地,二者组合对省域创新绩效具有相互替代作用,但在市场化程度、财政压力、技术能力达到一定阈值后转变为互补协同提升效应。基于研究结果,文章从持续优化财政科技支出、税收优惠直接促进作用及机制,多选用互补型财政政策,改善市场环境、财政资源与技术条件等方面提出政策启示。
Fiscal expenditure on science and technology and tax incentives constitute the most prevalent fiscal policy instruments employed by China to support scientific and technological innovation.Based on panel data from 30 provinces(autonomous regions and municipalities)in China spanning 2009-2022,this study examines the differential impacts of fiscal science and technology expenditure and tax incentives on provincial innovation performance.It validates the mediating roles played by the agglomeration of scientific talent and R&D capital factors,and further investigates the threshold conditions under which the combination of these two instruments enhances provincial innovation performance.Results indicate that both factors exert significant positive effects on innovation performance,with fiscal science and technology expenditure exhibiting greater short-term concentration and tax incentives demonstrating greater long-term stability.Transmission pathways reveal that both factors enhance provincial innovation performance through the aggregation of scientific talent and R&D capital.Furthermore,the combination of these factors exhibits a mutually substitutive effect on provincial innovation performance.However,beyond certain thresholds in marketisation levels,fiscal pressure,and technological capability,this relationship transforms into a complementary synergistic enhancement effect.Based on these findings,the article proposes policy implications.These include continuously optimising fiscal science and technology expenditure,enhancing the direct promotion and mechanisms of tax incentives,prioritising complementary fiscal policies,and improving market environments,fiscal resource allocation,and technological conditions.
作者
何文盛
卢雅灵
张云晟
HE Wensheng;LU Yaling;ZHANG Yunsheng
出处
《经济问题探索》
北大核心
2025年第12期171-190,共20页
Inquiry Into Economic Issues
基金
国家社科基金重大项目“新时代财政政策效能提升的测度理论、方法与中国实践研究”(22&ZD089)项目负责人:何文盛。
关键词
财政科技支出
税收优惠
政策组合
影响差异
门槛效应
Fiscal technology expenditure
Tax incentives
Policy mix
Influence differences
Threshold effect
