摘要: |
创新是实现我国经济改革的重要推手,政府通过补贴与税收优惠鼓励企业积极创新,并为扶持小微企业创新制定了针对性的扶持政策.为系统研究补贴与税收优惠的实施效果,本文基于小微企业的微观数据,实证分析了补贴与税收优惠是否对小微企业创新投入存在正面效应,并结合寻租理论,讨论了补贴与税收优惠对小微企业创新投入差异性影响的机制.实证结果发现,补贴与税收优惠显著激励了小微企业增加创新投入,然而补贴容易引发小微企业寻租,导致补贴对促进创新投入的正向作用不如税收优惠.同时,研究也发现,补贴与税收优惠对微型企业创新投入的激励作用更强;而在市场化程度较高的地区,补贴对创新投入的激励作用减弱. |
关键词: 小微企业 补贴 税收优惠 创新 |
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Subsidies,Tax Preferences,and Innovation Investments of Small and Micro Enterprises——A Comparative Analysis Based on Rent-seeking Theory |
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Abstract: |
Innovations are the important push to realize China's economic reform. The Chinese government encourages enterprises to innovate actively through subsidies and tax preferences, and formulates targeted policies for supporting the innovations of small and micro enterprises. Based on the micro-data of small and micro enterprises, it systematically investigated the positive effects of subsidies and tax preferences on the innovation investments of small and micro enterprises, and discussed the mechanism of the different impacts of subsidies and tax preferences by rent-seeking theory. The results show that both subsidies and tax preferences stimulate small and micro enterprises to increase investments in innovation. However, the positive effects of subsidies are less than tax preferences, because subsidies easily cause small and micro enterprises to seek rents. Subsidies and tax preferences have larger and more significant effects on micro enterprises, and the effects of subsidies are weaker in the areas with higher-level marketization. |
Key words: small and micro enterprise subsidy tax preference innovation |