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| Research on the Influence of Preferential Tax Policies on Technological Innovation of Incubated Enterprises |
| Sun Qixin1,2,Li Jianqing1,3,Chen Yu4 |
| (1.College of Humanities, Southeast University, Nanjing 211189, China; 2.Torch High-tech Industrial Development Center, Ministry of Science and Technology, Beijing 100045, China;3.College of Medical Administration, Nanjing Medical University, Nanjing 211166, China;4.Development Research Center of the State Council, Beijing 100010, China) |
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Abstract Business incubators are important carriers to improve the survival rate of enterprises and promote the rapid growth of technology companies.Tax incentives for incubators are important policy tools to support technological innovation of incubating enterprises.Based on the implementation of tax policies and related statistical data of national-level technology business incubators from 2015 to 2018, this study investigates the impact of tax incentives on technological innovation of incubating companies and the mediating role of incubator services through simultaneous equations model and fixed effects model.The findings reveal that the preferential taxation policy enjoyed by business incubators has a positive impact on the R&D investment and innovation behavior of incubating enterprises, and this effect works through the intermediary mechanism of the business incubators.
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Received: 20 December 2019
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