鲁钊阳,杜雨潼

• 1:西南政法大学经济学院
• 2:西南政法大学商学院

摘要(Abstract)：

本文利用A股新能源上市企业2009—2020年的数据，先后采用固定效应模型、双重差分模型以及中介效应模型，实证税收优惠对企业创新绩效的影响。实证结果表明：税收优惠促进了新能源企业创新绩效，对发明创新和非发明创新均有显著影响，稳健性检验通过评估两个具有代表性的税收优惠政策进一步验证了结论的可靠性。机制分析表明，税收优惠通过增加新能源企业的研发资金投入而非人力资本投入来提高其创新绩效。税收优惠的创新促进效应因企业的内外部特征存在差异性，其对非国有性质、电热供应行业、具备政治关联以及法制水平较高地区的企业作用更显著。

关键词(KeyWords)： 税收优惠;新能源企业;创新绩效;双重差分模型;中介效应模型

Abstract:

Keywords:

基金项目(Foundation): 国家社会科学基金项目“新常态下中小企业创新的模式转型研究”(项目编号:16BJL049);; 重庆市科技局技术预见与制度创新项目“成渝地区双城经济圈‘乡村旅游’+‘农产品电商’联动发展研究”(项目编号:cstc2021jsyj-zzysbAX0026);; 重庆市教委科技创新项目“成渝地区双城经济圈农产品电商数字化转型的路径选择研究”(项目编号:KJCX2020014)的资助

作者(Author): 鲁钊阳,杜雨潼

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