税收优惠政策对高技术产业创新效率的影响

基于2000-2017年《中国高技术产业统计年鉴》中29个省市面板数据，首先采用DEA Malmquist指数模型测算了中国高技术产业创新效率，在此基础上运用断点回归方法分析了税收优惠政策对我国高技术产业创新效率的影响。研究结果表明：①总体上以专利为产出指标的创新效率高于以新产品销售收入为产出指标的创新效率，并且以新产品销售收入为产出指标的创新效率处于较低水平，由此表明我国高科研投入与低实际产出的矛盾依然存在;②税收优惠政策对我国高技术产业创新效率有显著正向影响，税收优惠政策对技术研发阶段与科技转化阶段的影响效应不同;③税收优惠政策与企业规模、政府资助合理匹配可放大政策效果。

Research on the Impact of Tax Preferential Policies on the Innovation Efficiency of High tech Industry

Based on the panel data of 29 provinces and cities in the China High tech Industry Statistical Yearbook from 2000 to 2017, Firstly, the DEA Malmquist index model is used to measure the innovation efficiency of China's high tech industry. Secondly, on this basis, the method of regression discontinuity is used to analyze the impact of tax incentives on the innovation efficiency of China's high tech industry. The conclusions of the study indicate that: (1) The innovation efficiency of patent as output index is higher than the innovation efficiency of new product sales income as output index, and the innovation efficiency level with the new product sales income as the output index is at a low level, this shows that the contradiction between China's high scientific research input and low actual output still exists. (2) The preferential tax policy has a significant positive impact on the innovation efficiency of China's high tech industries, and it is found that the preferential tax policy has different policy effects on the stage of technology research and development and the stage of technology transformation. (3) A reasonable combination of preferential tax policies and enterprise scale and government subsidy can increase its policy effect.