产学研基础研究合作、财税激励选择与企业突破式创新

doi:10.19571/j.cnki.1000-2995.2021.10.005

摘要/Abstract

摘要： 创新关注点前移催生了激励范式转变的需求，在产学研基础研究合作过程中简单依赖财税政策支持可能造成激励不足和公共资源扭曲。本文利用2004-2018年我国信息与通信技术领域(ICT)的相关数据，基于负二项回归重点探讨了不同财税政策激励之下产学研基础研究合作与企业突破式创新的关系。实证结果表明：产学研基础研究合作有助于企业实现突破式创新；企业获得的研发补助对此过程产生了正向调节作用，而税收优惠对此过程造成了负向调节；进一步探索不同财税政策组合情境，发现在适当的研发补助支持下，税收优惠可以形成创新激励效应。研究结果丰富了产学研基础研究合作过程的相关激励理论，也为政府利用财税政策有序引导相关基础研究合作进程提供了思路和科学依据。

关键词: 产学研合作, 基础研究, 研发补助, 税收优惠, 突破式创新

Abstract: As the source of technological innovation, basic research is an important channel to break the boundary of innovation application ability. How to promote the effective development of basic research has become an important issue of concern to the government and scholars. Basic research is not aimed at any specific application, it is difficult to trigger the motivation of enterprises to invest independently. At the same time, the distribution of the existing resources of basic research makes the industry-university-institute basic research cooperation become an important way for enterprises to efficiently obtain the relevant results of basic research and improve their independent innovation ability. Therefore, it is of great significance to analyze the effective advancement of basic research from the perspective of industry-university-institute cooperation to solve the generic technology problems of related industries.This paper introduces two kinds of fiscal policies into the incentive framework. Based on the data of information and communication technology (ICT) in China from 2004 to 2018 as observation samples, hierarchical and grouped regression methods are adopted to focus on the differentiation effect of R&D subsidies and tax breaks in basic research cooperation. On this basis, the interaction law under different fiscal policies combinations is discussed in combination with incentive theory.Firstly, based on the complementarity of innovation subjects, this study discusses the significance of industry-university-institute basic research cooperation on the acquisition of breakthrough innovation of enterprises. On the whole, close cooperation between industry and research institutions in basic research is helpful for enterprises to obtain high-quality innovation breakthroughs.Secondly, based on the characteristic differences of fiscal and tax policies, this study discusses the heterogeneity of the incentive effect of fiscal and tax policies on the basic research cooperation of industry-university-institute. It is found that due to the differences in the mechanism, direction and controllability of incentive modes, R&D subsidies can promote the smooth progress of basic research cooperation, while tax breaks inhibit this process.Thirdly, considering the fiscal and tax policy combinations, this study explores the differences in the incentive effects of tax breaks under different R&D subsidy levels. It is found that when R&D subsidy level is in the middle level, tax break can play a positive incentive role, and the complementary effect of fiscal policies combinations can be formed.As the focus of innovation continues to move forward, relevant government departments should pay attention to the cooperation practice of industry-university-institute basic research, and rationally use fiscal and tax policies to encourage it. The research results give the following enlightenment. Firstly, the cooperation among industry, university and research institute in basic research is beneficial for enterprises to achieve the collaboration of internal and external R&D forces. Secondly, as an innovative behavior of anti-market mechanism, the fiscal and tax policy support in the coordination of basic research cooperation should take the lead in providing stable R&D subsidies. Finally, the government should continue to optimize the fiscal policies support system in the basic research cooperation among enterprises, universities and scientific research institutions, improving the allocation efficiency of public resources.

Key words: industry-university-institute cooperation, basic research, R&D subsidy, tax break, breakthrough innovation

蒋舒阳, 庄亚明, 丁磊. 产学研基础研究合作、财税激励选择与企业突破式创新[J]. 科研管理, 2021, 42(10): 40-47.

Jiang Shuyang, Zhuang Yaming, Ding Lei. Industry-university-institute basic research cooperation, selection of fiscal and tax incentives and breakthrough innovation of enterprises[J]. Science Research Management, 2021, 42(10): 40-47.

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