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این مقاله علمی پژوهشی (ISI) به زبان انگلیسی از نشریه الزویر مربوط به سال ۲۰۲۲ دارای ۱۳ صفحه انگلیسی با فرمت PDF می باشد در ادامه این صفحه لینک دانلود رایگان مقاله انگلیسی و بخشی از ترجمه فارسی مقاله موجود می باشد.
کد محصول: M1239
سال نشر: ۲۰۲۲
نام ناشر (پایگاه داده): الزویر
نام مجله: Technological Forecasting & Social Change
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۱۳ صفحه PDF
عنوان کامل فارسی:
مقاله انگلیسی ۲۰۲۲ : سیاست مالیات ترجیحی و جریان پرسنل تحقیق و توسعه برای کارایی نوآوری فناوری صنایع هایتک چین در یک اقتصاد نوظهور
عنوان کامل انگلیسی:
Preferential tax policy and R&D personnel flow for technological innovation efficiency of China’s high-tech industry in an emerging economy
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Abstract
As an emerging economy, the two-phase innovation inefficiency of China’s hi-tech industry caused by a preferential tax policy should be addressed. Using the SAR Tobit econometric model and the panel data from China’s 30 regional hi-tech industries covering 2004–۲۰۱۶, this paper investigates the main effect, masking effect and moderating effect of preferential tax policy on the two-phase innovation efficiency of China’s hi-tech industries. We find that the R&D technical efficiency and business transformation efficiency of China’s hi-tech industries have remarkably spatial autocorrelation and spatial spillover effects. The preferential tax policy has an obvious crowding-in effect on R&D technical efficiency and an obvious crowding-out effect on business transformation efficiency. Economic policy uncertainty negatively regulates the relationship between preferential tax policies and R&D technical efficiency. Regional heterogeneity is apparent in regional regression. Preferential tax policy can facilitate the R&D technical efficiency in coastal areas and in inland areas, while only preferential tax policy positively contributes to business transformation efficiency in coastal areas. In the R&D technology stage, the negative indirect effect of R&D personnel flow weakens the positive direct effect of the preferential tax policy, which is manifested as an obvious masking effect; in the business transformation stage, the positive indirect effect of R&D personnel flow weakens the negative direct effect of the preferential tax policy, which is manifested as an obvious masking effect. The research results provide a reference for the scientific formulation of national tax preferential policies, the design of innovative talent flow policies and the promotion strategies of innovation efficiency of hi-tech industries.
Keywords: Preferential tax policy, R&D personnel flow, Economic policy uncertainty, R&D technical efficiency, Business transformation efficiency ,SAR Tobit model
۱.Introduction
Technological innovation is the fundamental source of technological strength (Guan et al., 2015; Yang et al., 2020). It can promote productivity (Schniederjans, 2017; You et al., 2019; Zhou et al., 2021) and technological progress in the hi-tech industry (Tseng et al., 2009) and become the key to promoting the core competitiveness of the industry (Chen et al., 2018). The innovation production activity of China’s hi-tech industry is a process of the innovation value chain (IVC) in the R&D technology stage and the commercial transformation stage (Hong et al., 2016; Chen et al., 2018)…
۵.Conclusions and policy implications
The improvement of the two-phase innovation efficiency of the hitech industry is related to its high-quality development, the successful economic and social transformation and the overall improvement of core competitiveness. Based on the IVC (Chen et al., 2018), we explore the impact of preferential tax policy on the R&D technical efficiency and business transformation efficiency and their regional heterogeneity. Based on R&D personnel flow, it deeply discusses the transmission mechanism of preferential tax policy on the two-phase innovation efficiency. The conclusions are as follows. (1) The R&D technical efficiency and business transformation efficiency of China’s hi-tech industry have significant positive spatial correlation and spatial spillover effects. The R&D technical efficiency and business transformation efficiency in surrounding areas have a significant spillover effect on the local R&D technical efficiency and business transformation efficiency. The preferential tax policy has an obvious crowding-in effect and crowding-out effect on R&D technical efficiency and business transformation, respectively. EPU has a negative moderating effect on the correlation between preferential tax policy and the R&D technical efficiency. (2) Preferential tax policy facilitates the R&D technical efficiency in coastal areas in China. It can also facilitate the R&D technical efficiency in inland areas. The preferential tax policy has a significant effect on the business transformation efficiency in China’s coastal areas. (3) The indirect effect of R&D personnel flow shows that the negative indirect effect of R&D personnel flow weakens the positive direct effect of preferential tax policy in the R&D technology stage, which shows an obvious masking effect. In the business transformation stage, the positive indirect effect of R&D personnel flow weakens the negative direct effect of preferential tax policy, which shows an obvious masking effect…