税收优惠对先进制造业集群创新的影响

选取2006—2021年我国A股上市公司作为样本,选取19个省市的先进制造业15个具有代表性的行业数据,研究税收优惠如何影响先进制造业集群创新水平。研究发现：税收优惠与先进制造业集群创新水平呈正向关系,增值税优惠影响更大;非国企税收优惠对创新的影响大于国企,且更显著;税收优惠对先进制造业集群创新存在滞后性,企业需要时间充分利用政策进行创新。鉴于此,应坚持实施税收优惠,重点强化非国企税收优惠,精准把控税收优惠滞后性。

The Impact of Tax Incentives on Innovation in Advanced Manufacturing Clusters

A-share listed companies in China from 2006 to 2021 are taken as the research object, and data from 15 industries representative of advanced manufacturing industry, covering 19 provinces and cities to study how tax incentives affect the innovation level of advanced manufacturing clusters .The it is found that tax incentives have a positive relationship with the innovation level of advanced manufacturing clusters, and VAT incentives have a greater impact.The impact of tax incentives on innovation of non-state enterprises is greater than that of state enterprises, and more significant.Tax incentives have a lag on innovation of advanced manufacturing clusters, and enterprises need time to make full use of the policy to innovate. In view of this, the implementation of tax incentives should be adhered to,the focus should be on strengthening tax incentives for non-state enterprises, and the lag of tax incentives should be precisely controlled.