税收征管对企业技术创新的影响研究
Research on the Influence of Tax Administration on Enterprise Technological Innovation

文章以2008~2021年的中国省级面板数据为研究样本，测算出中国31个省市的税收征管强度，并运用面板数据模型分析了税收征管对企业技术创新的影响。研究结果表明：加强税收征管能够促进企业技术创新；税收征管对技术创新的影响主要通过融资约束渠道产生效应，且税收征管能够缓解企业融资约束程度；论文分别从政府、企业、市场三个维度就技术创新给出建议。
This paper takes the provincial panel data of China from 2008 to 2021 as the research sample, and calculates the tax collection and administration intensity of 31 provinces and cities in China, then uses the panel data model to analyze the impact of tax administration on enterprise technological innovation. The results show that strengthening tax administration can promote enterprise technological innovation; the effect of tax administration on technological innovation is mainly generated through financing constraint channels, and it can alleviate the degree of financing constraint of enterprises. This paper gives some suggestions on technological innovation from three dimensions: government, enterprise and market.