摘 要
随着全球科技竞争的加剧和创新驱动发展战略的深入推进，税收优惠政策作为激励企业创新的重要政策工具，其实施效果备受关注。本研究以高新技术企业为研究对象，探讨税收优惠政策对其创新行为的激励效果，旨在揭示政策设计与企业创新活动之间的内在机制。研究采用理论分析与实证检验相结合的方法，基于中国A股上市公司2010年至2020年的面板数据，运用固定效应模型和工具变量法，控制内生性问题后评估税收优惠政策的实际影响。结果表明，税收优惠政策显著提升了高新技术企业的研发投入强度和专利产出水平，但对不同类型企业的激励效果存在异质性，尤其在规模较大、融资约束较低的企业中表现更为明显。
关键词：税收优惠政策 高新技术企业 创新行为
Abstract
With the intensification of global science and technology competition and the deepening of innovation-driven development strategy, the implementation effect of preferential tax policies, as an important policy tool to encourage enterprises to innovate, has attracted much attention. This study takes high-tech enterprises as the research ob ject to explore the incentive effect of tax preferential policies on their innovation behavior, and aims to reveal the internal mechanism between policy design and enterprise innovation activities. The research adopts the method of combining theoretical analysis and empirical test, based on the panel data of China's A-share listed companies from 2010 to 2020, and uses the fixed effect model and instrumental variable method to evaluate the actual impact of the tax preferential policies after controlling the endogenous problems. The results show that the preferential tax policies significantly improve the r & d investment intensity and patent output level of high-tech enterprises, but the incentive effect has heterogeneity for different types of enterprises, especially in the enterprises with large scale and low financing constraints.
Keyword:Tax Incentive Policy High-Tech Enterprises Innovative Behavior
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2税收优惠政策的理论基础与机制分析 2
2.1税收优惠政策的基本概念 2
2.2高新技术企业创新的特征与需求 3
2.3税收激励对创新的作用机制 3
2.4政策实施的理论框架构建 3
2.5理论模型的验证与假设提出 4
3税收优惠政策对企业创新行为的影响分析 4
3.1数据来源与样本选择 5
3.2企业创新投入的量化指标 5
3.3税收优惠对企业研发投入的影响 5
3.4税收优惠对技术创新产出的作用 6
3.5不同类型税收政策的效果比较 6
4激励效果的实证研究与政策优化建议 7
4.1实证研究的设计与方法 7
4.2激励效果的定量分析结果 7
4.3创新绩效的案例分析与启示 8
4.4当前政策存在的问题与挑战 8
4.5政策优化的方向与具体建议 9
结论 9
参考文献 11
致谢 12
