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| Research on the Impact of Tax Preferential Policies on the Innovation Efficiency of Hightech Industry |
| Wang Zhao,Wang Lianghu |
| (School of Economics and Management, Southwest University, Chongqing 400700, China) |
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Abstract Based on the panel data of 29 provinces and cities in the China Hightech Industry Statistical Yearbook from 2000 to 2017, Firstly, the DEAMalmquist index model is used to measure the innovation efficiency of China's hightech industry. Secondly, on this basis, the method of regression discontinuity is used to analyze the impact of tax incentives on the innovation efficiency of China's hightech industry. The conclusions of the study indicate that: (1) The innovation efficiency of patent as output index is higher than the innovation efficiency of new product sales income as output index, and the innovation efficiency level with the new product sales income as the output index is at a low level, this shows that the contradiction between China's high scientific research input and low actual output still exists. (2) The preferential tax policy has a significant positive impact on the innovation efficiency of China's hightech industries, and it is found that the preferential tax policy has different policy effects on the stage of technology research and development and the stage of technology transformation. (3) A reasonable combination of preferential tax policies and enterprise scale and government subsidy can increase its policy effect.
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Received: 10 December 2018
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