研发税收政策组合对R&amp;D活动影响的空间计量分析

寇明婷; 程敏; 崔文娟; 陈凯华

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科研管理 ›› 2023, Vol. 44 ›› Issue (6) : 29-39.

论文

研发税收政策组合对R&D活动影响的空间计量分析

寇明婷¹,程敏¹,崔文娟¹,陈凯华^2，3

作者信息 +

The space econometric analysis of the impact of R&D tax policy mix on R&D activities

Kou Mingting¹, Cheng Min¹, Cui Wenjuan¹, Chen Kaihua^2,3

Author information +

文章历史 +

摘要

本文基于我国30个省级行政区域2009—2015年大中型工业企业数据，借助空间计量经济学方法揭示了研发税收政策和研发活动的空间相关性，在此基础上将空间计量模型引入知识生产函数中分析研发税收政策组合对研发活动的影响。研究发现：研发税收政策和研发活动均存在正向空间相关性；考虑空间关联后，两种研发税收政策对研发投入及产出均表现出显著的促进作用，但相对未考虑空间关联时的作用明显减弱；当两类政策同时作用于研发活动时，其组合效果较单一政策明显减弱，即两类政策互相干扰；研发活动存在显著正向空间溢出效应，直接税收优惠政策对研发投入具有显著的正向空间溢出效应。研究揭示了不同研发阶段中研发税收政策及其组合与研发活动的空间关联效果，为促进区域创新政策的制定提供参考。

Abstract

Since the implementation of the innovation-driven development strategy, China has increased support for technological innovation year by year, and successively introduced various policies such as direct subsidies, pre-tax additional deduction policy and preferential tax rates for high-tech enterprises. In this context, the consistency and sustainability of policies issued under different time and backgrounds should be considered. Previous studies have examined the effect of R&D policies on R&D activities based on samples at the company, regional, or industry level. Although some literatures have introduced spatial correlation into the research of R&D policies or R&D activities, few studies consider the spatial correlation of R&D policies and R&D activities at the same time. The first law of geography indicates that geographically adjacent units tend to have stronger correlation. Researchers have pointed out that China′s government R&D subsidies have a significant positive dependence. Correspondingly, the unbalanced distribution of regional R&D activities in China has continued to exist in recent years. It can be seen that the phenomenon of the first law of geography also exists in the process of R&D policies supporting R&D activities. If each region is regarded as an independent unit and the spatial correlation between regions is ignored, it is easy to produce bias in the estimation of the true effects of R&D policies. Therefore, it is urgent to accurately capture the incentive effect of R&D policies in the innovation process from the perspective of spatial correlation and explore the spatial interaction of R&D policies and R&D activities. To this end, what is the spatial impact of a single policy after considering the spatial correlation? Do the policies of a region have spatial spillover effect on the neighboring region′s R&D activities? What is the impact of policy mix when a company benefits from multiple policies at the same time?
On this basis, using the data of large and medium-sized industrial enterprises in 30 provincial-level regions in China from 2009 to 2015, this paper employed the spatial econometric methods to reveal the spatial correlation of R&D tax policies and R&D activities. This article analyzed the impact of R&D tax policy mix on R&D activities by introducing spatial econometric models to the knowledge production function. The study delivers the following results: (1) There is a strong spatial-autocorrelation in R&D tax policies or R&D activities; (2) Both R&D tax policies have significant positive effects on the R&D input or output after considering the spatial relevance. However, the impacts are significantly weakened compared with the research without considering spatial correlation; (3) From the perspective of policy mix, when the impact of two tax policies on R&D activities is considered simultaneously, its impact and significance are weakened compared with the research only considering a single tax policy; (4) From the perspective of spatial spillover effects, R&D activities have significant positive spatial spillover effects. Meanwhile, direct tax credits have significant positive spatial spillover effects on R&D input.
Relevant research results not only shed new insights on how geography matters in the process of R&D tax policy supporting R&D activities, but also provide in-depth understanding on the influence of different R&D tax policies at different stages of R&D process. The results of the paper can provide a useful reference for policy making to design effective policy mix, thereby enhancing policy efficiency and China regional innovation capabilities.

导出引用

寇明婷程敏崔文娟陈凯华. 研发税收政策组合对R&D活动影响的空间计量分析[J]. 科研管理. 2023, 44(6): 29-39

The space econometric analysis of the impact of R&D tax policy mix on R&D activities[J]. Science Research Management. 2023, 44(6): 29-39

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基金

国家自然科学基金青年项目：“企业技术创新效率视角下我国研发财税政策的激励作用、调节效应与政策优化研究”（71804008，2019.01—2021.12）；国家自然科学基金面上项目：“全创新链视角下企业创新政策生态系统研究:政策复杂性与政策协同性的适应演化”（72274012，2023.01—2026.12）；教育部哲学社会科学研究后期资助项目：“技术创新的科技金融支持研究”（18JHQ078，2019.10—2021.12）；中央高校基本科研业务费专项资金资助项目：“研发经费来源结构对技术创新绩效的影响及优化路径研究”（FRF-TP—20-015A3，2020.06—2022.06）。