华北水利水电大学学报（社会科学版）2025，Vol.41Issue(3)：30-38,9.DOI:10.13790/j.ncwu.sk.2025.029
税收优惠对产业链现代化的影响机理与效应
The Mechanism and Effect of Tax Incentives on the Modernization of Industrial Chain
摘要
Abstract
On the basis of revealing the impact mechanism of tax incentives on modernization of industrial chain,the panel data regression model was constructed,and the provincial panel data from 2014-2021 was used for empirical testing.The research shows that tax incentives significantly promote the upgrading of the in-dustrial chain,and enterprise innovation presents a partial intermediating effect,with an indirect effect value of 0.1.The regional heterogeneity test shows that in both industry-leading and following-type regions,tax in-centive significantly promotes the modernization of industrial chain,and enterprise innovation acts as part of the intermediating effect.The promotion effect of tax incentives in leading regions is obviously better than that in following-type regions.The tax heterogeneity test shows that value added tax and enterprise income tax in-centives significantly promote the upgrading of the industrial chain,the tax incentives significantly enhance enterprise innovation,and enterprise innovation shows a partial intermediating effect.However,the effect co-efficient of urban maintenance and construction tax incentive is negative,and the intermediating effect is not significant.关键词
税收优惠/企业创新/产业链/中介效应Key words
tax incentives/enterprise innovation/industrial chain/intermediating effect分类
经济学引用本文复制引用
吴赐联,林晶,卢民荣..税收优惠对产业链现代化的影响机理与效应[J].华北水利水电大学学报（社会科学版）,2025,41(3):30-38,9.基金项目
福建省社科基金重点项目(FJ2022A010) （FJ2022A010）
福建省自然科学基金面上项目(2023J011102) （2023J011102）
福建省社会科学基金一般项目(FJ2024B197) （FJ2024B197）
福建省财政厅专项(23KS21TS15). （23KS21TS15）
