贵州财经大学学报

贵州财经大学学报 ›› 2021 ›› Issue (01): 44-51.

• 工商管理 • 上一篇    下一篇

税收分成如何影响企业创新——来自我国上市工业企业专利申请量的证据

徐子尧, 潘李靖   

  1. 四川大学 经济学院, 四川 成都 610065;复旦大学 管理学院, 上海 200433
  • 收稿日期:2020-03-30 出版日期:2021-01-15 发布日期:2021-01-18
  • 作者简介:徐子尧(1972-),女,辽宁丹东人,博士,四川大学经济学院教授,博士生导师,研究方向为技术创新;潘李靖(1999-),女,四川内江人,复旦大学管理学院硕士研究生,研究方向为公司财务与资本市场。
  • 基金资助:
    教育部人文社科规划项目（18YJA790101）；中央高校学科前沿与交叉创新研究项目（skzx2017）。

How Does Income Tax Sharing Affect Enterprise Innovation—Evidence from the Number of Patent Applications of Listed Industrial Enterprises in China

XU Zi-yao, PAN Li-jing   

  1. School of Economics, Sichuan University, Chengdu, Sichuan 610065, China; School of Management, Fudan University, Shanghai 200433, China
  • Received:2020-03-30 Online:2021-01-15 Published:2021-01-18

PDF

889

摘要： 基于我国1081家上市工业企业的面板数据，采用市级政府企业所得税分成率衡量税收分成。研究发现，税收分成与企业创新间呈显著的“倒U”型关系，即随着税收分成程度的提高，其对政府的“征税激励”将超过“税基保护激励”，导致税收分成对企业创新的影响从促进转为抑制。进一步考察企业所有制和行业性质对这一非线性关系的调节作用，结果显示：国有企业曲线的形态更加陡峭、转折点发生左移、创新整体水平更低；高科技企业的曲线更加陡峭、转折点发生右移、创新整体水平更高。

关键词: 税收分成, 企业创新, 非线性, 征税激励, 税基保护

Abstract: Based on panel data of 1081 listed industrial enterprises in China, this paper used corporate income tax sharing rate on the municipal level to measure the tax sharing and found a significant "inverted U-shape" relationship between tax sharing and enterprise innovation. The result shows that as the degree of tax sharing increases, its "tax collection incentives" for the government will exceed the "tax base protection incentives", which will cause the impact of tax sharing on enterprise innovation to change from promotion to inhibition. Further, this paper examined the regulating effect of corporate ownership and industry nature on this nonlinear relationship. The results show that the shape of the state-owned enterprise curve is steeper, the turning point shifts to the left, and the overall level of innovation is lower. The curve of high-tech enterprises is steeper, the turning point is shifted to the right and the overall level of innovation is higher.

Key words: tax sharing, corporate innovation, nonlinearity, tax collection incentives, tax base protection

中图分类号: