税收优惠对企业创新效率的门槛效应——创新价值链视角下制造业的实证研究
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摘要
为研究税收优惠政策的实施效果,基于创新价值链视角探究税收优惠对创新效率的作用机理,并分析行业环境因素对创新激励政策的调节效应。选用中国制造业2005—2015年行业面板数据构建随机前沿模型(SFA)和门槛模型,实证结果表明:企业科技创新水平处于0.5～0.8范围内,整体发展不均衡、不协同;税收优惠在一定门槛范围内提升了企业创新效率,而在创新价值创造过程中则表现出门槛异质效益;国有产权性质抑制科技研发阶段税收政策的实施效应而促进价值实现阶段的实施效应;加强政产学研合作、出口鼓励政策、税收优惠政策显著激励企业创新。
In order to study the implementation effect of tax preference policy,this paper explores the mechanism of tax preference on innovation efficiency from the perspective of innovation value chain,and analyzes the adjustment effect of industry environmental factors on innovation incentive policy.Through constructing SFA model and threshold effect model by manufacturing industry panel data from 2005 to 2015 in China,the empirical results show that:the capabilities of corporate science and technology innovation are unbalanced and not coordinated within the range from 0.5 to 0.8;tax incentives increase the efficiency of R&D in a certain threshold,while in the process of innovation value creation it shows a heterogeneous benefit;at the same time,state-owned property rights will inhibit the implementation of tax policies in the stage of technology research and development,but it will promote the stage of transformation of benefits;in addition,strengthen the cooperation between government,industry,university and research,the export encouragement policy,and the tax preferential policy significantly stimulate enterprise innovation.
In order to study the implementation effect of tax preference policy,this paper explores the mechanism of tax preference on innovation efficiency from the perspective of innovation value chain,and analyzes the adjustment effect of industry environmental factors on innovation incentive policy.Through constructing SFA model and threshold effect model by manufacturing industry panel data from 2005 to 2015 in China,the empirical results show that:the capabilities of corporate science and technology innovation are unbalanced and not coordinated within the range from 0.5 to 0.8;tax incentives increase the efficiency of R&D in a certain threshold,while in the process of innovation value creation it shows a heterogeneous benefit;at the same time,state-owned property rights will inhibit the implementation of tax policies in the stage of technology research and development,but it will promote the stage of transformation of benefits;in addition,strengthen the cooperation between government,industry,university and research,the export encouragement policy,and the tax preferential policy significantly stimulate enterprise innovation.
引文
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[23]冯海红,曲婉,李铭禄.税收优惠政策有利于企业加大研发投入吗?[J].科学学研究,2015,33(5):665-673.
[24]张玉,陈凯华,乔为国.中国大中型企业研发效率测度与财政激励政策影响[J].数量经济技术经济研究,2017,34(5):38-54.
[25]岳洪江,张琳,梁立明.基金项目负责人与科技人才年龄结构比较研究[J].科研管理,2002(6):100-106.
[26]DRUCKER P. Entrepreneurship in business enterprise[J].Journal of Business Policy, 1970,3(12):429-519.
[27]余泳泽,刘大勇.我国区域创新效率的空间外溢效应与价值链外溢效应:创新价值链视角下的多维空间面板模型研究[J].管理世界,2013(7):6-20, 70, 187.
[28]HANSENBE.Thresholdeffectsinnon-dynamicpanels:estimation, testing, and inference[J].Journal of Econometrics,1999,93(2):345-368.
[29]冯根福,刘军虎,徐志霖.中国工业部门研发效率及其影响因素实证分析[J].中国工业经济,2006(11):46-51.
[30]白俊红,江可申,李婧.应用随机前沿模型评测中国区域研发创新效率[J].管理世界,2009(10):51-61.
[31]GRILICHES Z. Issues in assessing the contribution of research and development to productivity growth[J].Bell Journal of Economics,1979,10(1):92-116.
[32]赵增耀,周晶晶,沈能.金融发展与区域创新效率影响的实证研究:基于开放度的中介效应[J].科学学研究,2016,34(9):1408-1416.
[33]罗利华,胡先杰,冯君.企业创新效率评价指标体系实证比较研究[J].科研管理,2018,39(2):60-65.
[2]FREEMAN C. The economics of industrial innovation[J].Social Science Electronic Publishing, 2009,7(2):215-219.
[3]HANSEN M T, BIRKINSHAW J. The innovation value chain[J].Harvard Business Review, 2007,85(6):121.
[4]ROBERTSEB.Whatwe'velearned:managinginvention andinnovation[J].Research-TechnologyManagement,1988,31(1):11-29.
[5]肖文,林高榜.政府支持、研发管理与技术创新效率:基于中国工业行业的实证分析[J].管理世界,2014(4):71-80.
[6]AGHION P, HOWITT P.A model of growth through creative destruction[J]. Econometrica, 1992,60(2):323-351.
[7]GROSSMAN G M, HELPMAN E.Innovation and growth in the global economy[M].Cambridge, MA:MIT Press, 1991:323-324.
[8]戴晨,刘怡税收优惠与财政补贴对企业R&D影响的比较分析[J].经济科学,2008(3):58-71.
[9]罗明新,马钦海,胡彦斌.政治关联与企业技术创新绩效:研发投资的中介作用研究[J].科学学研究,2013,31(6):938-947.
[10]王明海,李小静.政府干预、外部投资与企业自主创新:基于信号传递视角的研究[J].上海经济研究,2017(2):9-16.
[11]FELDMAN M P, KELLEY M R.The ex ante assessment of knowledge spillovers:government R&D policy, economic incentives and private firm behavior[J].Research Policy, 2006,35(10):1509-1521.
[12]余伟,陈强,陈华.环境规制、技术创新与经营绩效:基于37个工业行业的实证分析[J].科研管理,2017,38(2):18-25.
[13]杨洋,魏江,罗来军.谁在利用政府补贴进行创新?:所有制和要素市场扭曲的联合调节效应[J].管理世界,2015(1):75-86,98, 188.
[14]KLEER R.Government R&D subsidies as a signal for private investors[J].Research Policy, 2010,39(10):1361-1374.
[15]张秀峰,陈光华,杨国梁.基于DEA模型的产学研合作研发效率研究:以不同所有制企业主导的产学研合作研发项目为例[J].研究与发展管理,2016,28(5):82-90.
[16]肖仁桥,王宗军,钱丽.我国不同性质企业技术创新效率及其影响因素研究:基于两阶段价值链的视角[J].管理工程学报,2015,29(2):190-201.
[17]周立群,邓路.企业所有权性质与研发效率:基于随机前沿函数的高技术产业实证研究[J].当代经济科学,2009,31(4):70-75,126.
[18]朱有为,徐康宁.中国高技术产业研发效率的实证研究[J].中国工业经济,2006(11):38-45.
[19]KELLER W. International trade, foreign direct investment, and technology spillovers[J].Social Science Electronic Publishing,2010,2:793-829.
[20]李兵,岳云嵩,陈婷.出口与企业自主技术创新:来自企业专利数据的经验研究[J].世界经济,2016,39(12):72-94.
[21]DAI M, YU M.Firm R&D, absorptive capacity and learning by exporting:firm-level evidence from China[J].World Economy,2014,36(9):1131-1145.
[22]程华,赵祥.企业规模、研发强度、资助强度与政府科技资助的绩效关系研究:基于浙江民营科技企业的实证研究[J].科研管理,2008(2):37-43.
[23]冯海红,曲婉,李铭禄.税收优惠政策有利于企业加大研发投入吗?[J].科学学研究,2015,33(5):665-673.
[24]张玉,陈凯华,乔为国.中国大中型企业研发效率测度与财政激励政策影响[J].数量经济技术经济研究,2017,34(5):38-54.
[25]岳洪江,张琳,梁立明.基金项目负责人与科技人才年龄结构比较研究[J].科研管理,2002(6):100-106.
[26]DRUCKER P. Entrepreneurship in business enterprise[J].Journal of Business Policy, 1970,3(12):429-519.
[27]余泳泽,刘大勇.我国区域创新效率的空间外溢效应与价值链外溢效应:创新价值链视角下的多维空间面板模型研究[J].管理世界,2013(7):6-20, 70, 187.
[28]HANSENBE.Thresholdeffectsinnon-dynamicpanels:estimation, testing, and inference[J].Journal of Econometrics,1999,93(2):345-368.
[29]冯根福,刘军虎,徐志霖.中国工业部门研发效率及其影响因素实证分析[J].中国工业经济,2006(11):46-51.
[30]白俊红,江可申,李婧.应用随机前沿模型评测中国区域研发创新效率[J].管理世界,2009(10):51-61.
[31]GRILICHES Z. Issues in assessing the contribution of research and development to productivity growth[J].Bell Journal of Economics,1979,10(1):92-116.
[32]赵增耀,周晶晶,沈能.金融发展与区域创新效率影响的实证研究:基于开放度的中介效应[J].科学学研究,2016,34(9):1408-1416.
[33]罗利华,胡先杰,冯君.企业创新效率评价指标体系实证比较研究[J].科研管理,2018,39(2):60-65.