CAJ | 학술논문

本文基于企业所得税改革这一外生的政策事件，采用从国家知识产权局搜集整理的企业专利数据．研究了税收政策如何对于企业技术创新活动产生有效影响的重要问题。研究发现：①税率降低政策和研发费用抵扣政策从直接和间接两个方面共同促进了企业技术创新．这两类税收政策对于企业技术创新的影响存在互补关系。②税收激励强度与企业技术创新水平之间呈现出显著的倒U型曲线关系．当激励强度低于某一临界值时，税收政策显著促进了企业技术创新：当激励强度超过临界值时。税收政策对企业技术创新的抑制效应开始显现。③基于异质性的视角发现，减税政策对于大型企业、装备制造业企业、市场化程度较高地区企业、法律约束水平较高地区企业和税费负担较重地区企业技术创新活动的作用更大．而研发费用抵扣政策对于中小企业技术创新活动的作用更大。④基于政策相关性的视角发现，税收政策与补贴政策在影响企业技术创新方面存在政策效应相互抵消的现象。本文从政策类型、激励强度、制度环境和企业特征四个方面拓展了企业技术创新研究的理论框架．为政府制定创新政策提供了现实启示。
본문기우기업소득세개혁저일외생적정책사건，채용종국가지식산권국수집정리적기업전리수거．연구료세수정책여하대우기업기술창신활동산생유효영향적중요문제。연구발현：①세솔강저정책화연발비용저구정책종직접화간접량개방면공동촉진료기업기술창신．저량류세수정책대우기업기술창신적영향존재호보관계。②세수격려강도여기업기술창신수평지간정현출현저적도U형곡선관계．당격려강도저우모일림계치시，세수정책현저촉진료기업기술창신：당격려강도초과림계치시。세수정책대기업기술창신적억제효응개시현현。③기우이질성적시각발현，감세정책대우대형기업、장비제조업기업、시장화정도교고지구기업、법률약속수평교고지구기업화세비부담교중지구기업기술창신활동적작용경대．이연발비용저구정책대우중소기업기술창신활동적작용경대。④기우정책상관성적시각발현，세수정책여보첩정책재영향기업기술창신방면존재정책효응상호저소적현상。본문종정책류형、격려강도、제도배경화기업특정사개방면탁전료기업기술창신연구적이론광가．위정부제정창신정책제공료현실계시。
Based on the event of corporate income tax reform, combing the patent data ,this paper analyzes the effect of tax policy changes on firms＇ innovation. We discover that, both tax cuts which is direct tax policy and R＆D expense deduction policy which is indirect tax policy yield positive effect on firms＇ innovation. There exists complementary relationship between these two policies. When the tax incentive strength is lower than a certain critical value, the tax policy significantly promotes finns＇ innovation. When the tax incentive strength is more than the critical value, the negative effect begins to appear. Further study finds that the policy of tax cuts shows a higher level of policy effect on firms are of manufacturing industry, on firms are of large scales, on firms are located in the area of high marketlization level, on firms are in the area of high legal level, on firms are in the heavy tax burden area. R＆D expense deduction policy shows a higher level of policy effect for SMEs＇ innovation. Further study finds that, there exists an offsetting effect on firms＇ innovation between tax policy and subsidy policy. This paper enriches theoretical framework of Chinese firms＇ innovation from the four aspects of policy type, policy strength, institution, firm characteristics, and provides references for the government policy making.