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税收激励能够推动企业新质生产力提升吗?

Can Tax Incentives Promote the Enhancement of New Quality Productive Forces in Enterprises?

  • 摘要: 新质生产力的培育与发展,对于破除传统生产力结构缺陷的束缚,实现经济高质量发展目标具有重要的理论价值和现实意义。本文从税收激励的角度出发,以2013—2021年A股上市公司为研究对象探究其对企业新质生产力的影响机制与效应。结果表明:税收激励能够显著推动企业新质生产力的提升。机制检验发现,税收激励通过提高企业供应链集中度和管理者创新意识推动企业新质生产力水平的提升。异质性分析发现,相较于国有企业,在非国有企业中税收激励对企业新质生产力的推动作用更加显著;相较于儒家文化底蕴薄弱地区,在儒家文化底蕴深厚地区这一推动效应更加显著。

     

    Abstract: Cultivating and developing new quality productive forces holds significant theoretical value and practical importance for breaking the constraints of traditional productivity structure and achieving high-quality economic development. This study examines the mechanisms and effects of tax incentives on new quality productive forces in enterprises using A-share listed companies from 2013 to 2021. The results indicate that tax incentives can significantly promote the enhancement of new quality productive forces in enterprises. Mechanism tests reveal that tax incentives drive this enhancement by increasing enterprises’ supply chain concentration and fostering managers’ innovation awareness. Heterogeneity analysis shows that compared to state-owned enterprises, the promotional effect of tax incentives is more pronounced in non-state-owned enterprises; compared to regions with weak Confucian cultural heritage, this effect is stronger in regions with deep-rooted Confucian cultural heritage. 

     

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