所得税优惠政策对高新技术企业技术创新促进作用研究——基于上海市信息与通信技术企业数据

税收优惠与高新技术企业技术创新效率的关系一直广受研究.利用EB M模型测算技术创新效率,考察二者之间的关系.研究发现:上海IC T产业技术创新效率不高,呈先降后增状态;税率优惠能促进企业技术创新效率的提高,而税基优惠则不能.进一步研究发现,在非国有企业或大规模企业中,税率优惠政策更加能促进企业技术创新效率的提高.基于微观视角的研究丰富了相关研究进展,为政府制定相关税收政策提供一定的参考.

Research on the Promotion Effect of Income Tax Preferential Policy on Technological Innovation of High-tech Enterprises: Based on the data of information and communication technology enterprises in Shanghai

The relationship between tax incentives and technological innovation efficiency of high-tech enterprises has been widely studied. EBM model to is used calculate innovation efficiency and investigate the relationship between them. It is found that the technological innovation efficiency of ICT industry in Shanghai is not high, which decreases first and then increases. Tax rate preference can promote the improvement of enterprise technological innovation efficiency, while tax base preference cannot. Further research shows that in non-state-owned enterprises or large-scale enterprises, tax preferential policies can better promote the improvement of enterprise technological innovation efficiency. Based on the micro perspective, this paper enriches the relevant literature and provides some reference for the government to formulate relevant tax policies.