科技企业孵化器税收优惠政策对在孵企业技术创新的影响

科技企业孵化器是提高企业存活率、促进科技企业快速成长的重要载体。孵化器税收优惠是支持在孵企业技术创新的重要政策工具。基于2015—2018年国家级科技企业孵化器税收政策落实情况和相关统计数据，运用面板数据模型，分析税收优惠措施对在孵企业技术创新的影响以及孵化器服务的中介作用。通过税收固定效应模型及联立方程组，考察税收优惠这一自变量的内生性问题。研究结果表明，孵化器税收优惠政策对在孵企业研发投入及创新行为具有一定正向影响，且这种影响通过孵化器这一中介机制发挥作用。

Research on the Influence of Preferential Tax Policies on Technological Innovation of Incubated Enterprises

Business incubators are important carriers to improve the survival rate of enterprises and promote the rapid growth of technology companies.Tax incentives for incubators are important policy tools to support technological innovation of incubating enterprises.Based on the implementation of tax policies and related statistical data of national-level technology business incubators from 2015 to 2018, this study investigates the impact of tax incentives on technological innovation of incubating companies and the mediating role of incubator services through simultaneous equations model and fixed effects model.The findings reveal that the preferential taxation policy enjoyed by business incubators has a positive impact on the R&D investment and innovation behavior of incubating enterprises, and this effect works through the intermediary mechanism of the business incubators.