技术引进税收优惠能否促进企业自主创新？

《财经研究》 2022年48卷第8期 页码：124 - 138  online：2022年8月3日

技术引进税收优惠能否促进企业自主创新？

Can Tax Incentives for Technology Introduction Promote Independent Innovation of Enterprises?

作者（中）：张双龙1 , 金荣学1 , 刘奥2

作者（英）：Zhang Shuanglong1, Jin Rongxue1, Liu Ao2

作者单位：1. 中南财经政法大学 财政税务学院，湖北 武汉 430073;2. 中国财政科学研究院，北京 100142

摘要：在我国关键核心技术被发达国家“卡脖子”的背景下，探究技术引进税收优惠能否促进企业自主创新既有助于优化技术引进税收优惠，也能更高效推动企业自主创新。鉴于此，文章基于中国微观企业数据，实证探讨了技术引进税收优惠对企业自主创新的影响及其作用机制，并从多个维度探究了其异质性。结果发现，技术引进税收优惠能促进企业自主创新，且技术引进税收优惠的政策效应存在时间滞后性。进一步研究发现，技术引进税收优惠促进了企业非核心技术自主创新，未促进企业核心技术自主创新，时间动态效应检验发现技术引进税收优惠对企业核心技术自主创新的效果随时间呈先抑后扬的“U”形特征。拓展研究发现，技术引进税收优惠主要通过加剧市场竞争来促进企业自主创新，且技术引进税收优惠对企业自主创新的促进作用存在异质性。为促进企业核心技术自主创新，国家应使技术引进税收优惠聚焦核心技术进而激励企业核心技术创新。

关键词： 技术引进；税收优惠；企业自主创新；核心技术自主创新

Summary: Under the background that the key core technology of China is “stuck” by developed countries, exploring whether tax incentives for technology introduction can promote the independent innovation of enterprises will not only help to optimize tax incentives for technology introduction, but also promote the independent innovation of enterprises more efficiently. In view of this, based on China’s micro enterprise data, this paper empirically explores the impact of tax incentives on the independent innovation of enterprises and its mechanism of technology introduction, and explores its heterogeneity from multiple dimensions. The results show that tax incentives for technology introduction can promote the independent innovation of enterprises, and there is a time lag in the policy effect of tax incentives for technology introduction. The digestion, absorption and re-innovation of technology introduction and the real enjoyment of tax benefits all take a certain amount of time, so there is a time lag in its effect. Further research finds that tax incentives for technology introduction promote the independent innovation of non-core technology of enterprises, but do not promote the independent innovation of core technology of enterprises. Due to the characteristics of high input and high risk of independent innovation of core technology, enterprises under the role of preferential tax treatment of technology introduction are more inclined to carry out independent innovation of core technology after independent innovation of non-core technology, and the test of time dynamic effect verifies this finding. The effect of tax incentives for technology introduction on the independent innovation of core technology of enterprises shows the “U” characteristic of first suppressing and then rising over time. Expansion research finds that tax incentives for technology introduction mainly promote the independent innovation of enterprises by intensifying market competition, and there is heterogeneity between tax incentives for technology introduction and the promotion of independent innovation of enterprises. At a time when China should resolutely fight the battle against the key core technology and break through the all-round containment and suppression of China’s scientific and technological innovation capabilities by the United States, it is of great practical significance to explore the relationship between tax incentives for technology introduction and independent innovation of enterprises. In order to promote the independent innovation of core technology, China should make tax incentives for technology introduction more focused on core technology, and thus stimulate the core technology innovation of enterprises.

Key words: technology introduction; tax incentives; independent innovation of enterprises; independent innovation of core technology

DOI：10.16538/j.cnki.jfe.20220519.301

收稿日期：2021-09-06

基金项目：国家社会科学基金一般项目（19BJY232）；教育部哲学社会科学研究重大攻关项目（15JZD024）

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