文章摘要
李彦龙.税收优惠政策与高技术产业创新效率[J].数量经济技术经济研究,2018,(1):60-76
税收优惠政策与高技术产业创新效率
Preferential Tax Policy and Innovation Efficiency of High-tech Industry
  
DOI:
中文关键词: 税收优惠政策  创新效率  收敛性  反事实计量
英文关键词: Preferential Tax Policy  Innovation Efficiency  Convergence  Counterfactual Measurement
基金项目:本文得到国家统计局统计科学研究一般项目(2015LY35)和河南省软科学研究项目(162400410144)的资助。
作者单位
李彦龙 北京师范大学经济与工商管理学院 
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中文摘要:
      研究目标:分析税收优惠政策对创新效率的影响以及创新效率的收敛性,测度税收优惠政策对创新带来的实际贡献。研究方法:构建随机前沿模型测度高技术产业的创新效率,采用σ收敛和β收敛检验方法检验创新效率收敛性,并采用反事实计量方法测度税收优惠政策对创新带来的实际贡献。研究发现:税收优惠政策对研发效率有显著正影响,对市场转化效率的影响为正但不显著,政策实施后效率分布也更集中;研发效率的收敛主要是由东中西地区内部之间差距的缩小造成的,而市场转化效率的收敛是由三大地区内部差距的缩小以及中西部和东部地区的差距缩小共同造成的;税收优惠政策使研发效率大约上升了8%~10%,带来的创新产出占总产出的比重也一直维持在10%以上。研究创新:从效率水平和收敛性两个角度来定量分析税收优惠政策对创新效率的影响。研究价值:为更好地采取措施提高创新效率和减小地区创新效率差距提供经验证据。
英文摘要:
      Research Objectives:This paper is to discover the influence of tax preferential policies on innovation efficiency and the convergence of innovation efficiency, and the practical contribution of tax preferential policies to innovation. Research Methods:A stochastic frontier model is built to measure the innovation efficiency of high-tech industry, and the convergence of efficiency is tested by sigma convergence and beta convergence test, and the paper uses the counterfactual measurement method to measure the actual contribution of tax preferential policies. Research Findings:Preferential tax policy has a significant positive impact on R & D efficiency, and the impact on market conversion efficiency is positive but not significant, and the distribution of efficiency is more concentrated after the implementation of preferential tax policy. The convergence of R & D efficiency is mainly due to the narrowing of the internal gap of east region and midwestern region. However, the convergence of market transformation efficiency is due to the narrowing of the internal gap of east region and midwestern region, and the efficiency gap between midwestern region and eastern region is declining. The policy makes R & D efficiency rise by about 8%~10%, and the proportion of innovation output to total output remained above 10%. Research Innovations:This paper analyzes the impact of preferential tax policies on innovation efficiency from the angles of efficiency and convergence. Research Value:This paper provides empirical evidence for better measures to improve innovation efficiency and reduce regional innovation efficiency gap.
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