环保型税收激励对企业创新的影响研究

王巍; 董成兴; 罗鸣令

doi:10.19571/j.cnki.1000-2995.2026.07.015

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科研管理 ›› 2026, Vol. 47 ›› Issue (7) : 151-160. DOI: 10.19571/j.cnki.1000-2995.2026.07.015 CSTR: 32148.14.kygl.2026.07.015

环保型税收激励对企业创新的影响研究

王巍 ¹ ,
董成兴 ¹ ,
罗鸣令 ²

作者信息 +

Research on the impact of environmental tax incentives on corporate innovation

Author information +

文章历史 +

摘要

税收激励在经济政策中扮演着重要角色,能够通过宏观调控影响企业的微观创新行为。本文利用全国税收调查数据,实证检验了专用设备投资抵免这一环保型税收激励政策对企业创新投入的影响,进一步分析了环保型税收激励政策对不同污染程度行业创新投入的激励效应。研究表明,环保型税收激励政策与企业技术创新水平之间呈现“U”型曲线关系。同时,环保型税收激励政策与重污染行业企业创新活动之间也呈现“U”型关系。异质性分析指出,在行业景气度高、政府干预程度低、资本密集度高的情形下,环保型税收激励政策对企业创新活动仍然存在显著的“U”型影响关系。进一步比较分析发现财政补贴不会通过替代效应影响环保型税收激励政策对企业创新投入的作用,也不会扭曲环保型税收激励政策的经济效果。本文的研究对进一步推动我国经济高质量发展和完善环保型税收政策体系具有重要的启示意义。

Abstract

Tax incentives play an important role in economic policies and can influence micro innovation behavior of enterprises through macroeconomic regulation. This article used national tax survey data to empirically test the impact of the environmentally-friendly tax incentive policy of special equipment investment credit on corporate innovation investment, and further analyzed the incentive effect of the environmentally-friendly tax incentive policy on innovation investment in industries with different levels of pollution. The research showed that there is a U-shaped relationship between environmentally friendly tax incentives and the level of technological innovation in enterprises. At the same time, there is a U-shaped relationship between environmentally friendly tax incentives and innovation activities of enterprises in heavily polluting industries. Heterogeneity analysis indicates that in industries with high prosperity, low government intervention, and high capital intensity, environmentally friendly tax incentive policies still have a significant “U-shaped” impact on corporate innovation activities. Further comparative analysis reveals that fiscal subsidies do not affect the role of environmentally friendly tax incentives on corporate innovation investment through substitution effects, nor do they distort the economic effects of environmentally friendly tax incentives. The research in this article has important implications for further promoting high-quality economic development and improving the environmentally friendly tax policy system in China.

导出引用

王巍, 董成兴, 罗鸣令. 环保型税收激励对企业创新的影响研究[J]. 科研管理. 2026, 47(7): 151-160 https://doi.org/10.19571/j.cnki.1000-2995.2026.07.015

Wang Wei, Dong Chengxing, Luo Mingling. Research on the impact of environmental tax incentives on corporate innovation[J]. Science Research Management. 2026, 47(7): 151-160 https://doi.org/10.19571/j.cnki.1000-2995.2026.07.015

中图分类号： F810.42

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摘要

考虑到政府不同的财税激励政策会对企业创新产生不同的影响，本文将财税政策划分为直接资金资助和间接减免税两种形式，创新产出区分为非市场化导向的创新产出和市场化导向的创新产出。基于中关村2777家高技术企业的数据，本文就企业年龄和企业规模对政府财税政策与企业创新的调节作用进行了实证研究。研究发现政府的直接资金资助对高技术企业非市场化导向的创新产出作用更为显著，而间接的减免税政策更有助于企业市场化导向的创新活动。此外，研究也表明政府直接资金资助对初创期企业创新产出的作用更强，而减免税对促进新创企业创新的经济绩效的作用并不显著，甚至有时候作用为负。研究还发现企业规模并不能有效调节政府财税政策与创新产出之间的关系。研究结论为政府优化对高技术企业的政策系统提供了实证支持依据，有助于促进高技术产业的持续创新和健康发展。

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