财税政策对军民协同创新的影响——基于DEA-Tobit模型

军民协同创新是实现资源在国防和民用领域优化配置的重要途径。以财税政策与军民协同创新的关系为落脚点，从理论角度具体分析不同政策工具影响军民协同创新的作用机理，通过DEA分析方法，对军民协同创新效率进行测度，采用Tobit回归考量财税政策对创新效率的影响。研究表明，无论是财政补贴、税收直接减免还是税率优惠，都与创新效率呈现显著正向关系，即财税政策能够促进创新，但不同政策工具的促进效果因企业股权性质和军民融合方向有所差异。结合理论与实证研究结论，提出相应政策建议，以期更好地推动军民协同创新。

An Analysis of the Impact of Fiscal Policy on Civil Military Collaborative Innovation:based on DEA-Tobit Model

Military-civilian collaborative innovation is an important way to optimize the allocation of resources in the defense and civilian fields.This article focuses on the study of the relationship between fiscal and taxation policies and military-civilian collaborative innovation.First, it analyzes the impact of different policy tools on military-civilian collaborative innovation from a theoretical perspective.Secondly, through the DEA analysis method, the efficiency of military-civilian collaborative innovation was measured.Finally, the Tobit regression was used to consider the impact of fiscal and taxation policies on innovation efficiency.The results of the study show that no fiscal subsidies, direct tax reductions or preferential tax rates all have a significant positive relationship with innovation efficiency, that is, fiscal and taxation policies can promote innovation.However, the promotion effect between different policy tools will vary with the nature of the company's equity and the direction of military-civilian integration.Combining theoretical and empirical research conclusions, this article puts forward corresponding policy recommendations in order to better promote the further development of military-civilian collaborative innovation.