税制结构对长江经济带专利产出的影响研究

Research on the Impact of Tax System Structure on Patent Output in the Yangtze River Economic Belt

摘要:

开展税制结构影响专利产出的实证研究。选取长江经济带11个省、直辖市2010－2019年的面板数据，构建固定效应回归模型和门槛模型，探究直接税、间接税分别与长江经济带专利产出的关系，判别税制结构影响长江经济带创新发展的合理性。结果显示：现行税制结构不利于长江经济带专利产出水平的提升，直接税和间接税均与专利产出存在负向效应；税制结构对专利产出存在显著的人均生产总值的单一门槛效应，随着经济发展水平的提高，间接税、直接税对专利产出的效应均呈现逐渐减弱的趋势。因此，国家及地方政府应当继续深化结构性减税政策改革，降低纳税主体的税收负担；提高税收激励政策的普惠性、引导性和精准性；增强知识产权保护强度，建设科技创新人才队伍。

Abstract:

Conducting an empirical study on the impact of tax structure on patent output. we select the panel data of 11 provinces and municipalities in the Yangtze River Economic Belt from 2010 to 2019, construct a fixed-effect regression model and a threshold model, explore the relationship between direct tax and indirect tax and the patent output of the Yangtze River Economic Belt, and determine the rationality of the tax system structure affecting the innovation and development of the Yangtze River Economic Belt. The results show that the current tax system structure is not conducive to the improvement of the patent output level in the Yangtze River Economic Belt, and both direct and indirect taxes have negative effects on patent output; the tax system structure has a significant single threshold effect of per capita GDP on patent output. With the improvement of the level of economic development, the effects of indirect taxes and direct taxes on patent output show a trend of gradually weakening. Therefore, the state and local governments should continue to deepen the reform of structural tax reduction policies to reduce the tax burden of taxpayers, improve the inclusiveness, guidance and precision of tax incentive policies, strengthen the protection of intellectual property rights, and build a team of scientific and technological innovation talents.