| Reducing taxes and fees is an important policy means for the government to encourage enterprise innovation,promote supply side reform,and promote the transformation and upgrading of the macroeconomic structure in recent years.It is also a practice and exploration of implementing the development strategy of an innovative country,coping with the downward pressure of the economy,and the potential of enterprises.The manufacturing industry is a key industry in the national economy,and small and medium-sized enterprises are an important component of the market body,and are also the support focus of the tax and fee reduction policy.To study the effect of the tax and fee reduction policy on the technological innovation activities of these enterprises,the government and society pay attention to important issues.This paper introduces the market background,business scope,research status and basic theory of technological innovation activities carried out by small and medium-sized manufacturing enterprises under the background of tax and fee reduction policies.With the basic relationship hypothesis and heterogeneity analysis hypothesis as the starting point of the research,a linear regression analysis model is established.Among them,the basic relationship assumption is divided into two aspects:the first is the relationship between tax reduction and enterprise technology R&D input and output;the second is the differentiation of the relationship between tax reduction and technology innovation,which is logically analyzed from three aspects:regional information,property right nature and marketization degree.The business data of 934 small and medium-sized manufacturing enterprises from 2015 to 2021 are selected as samples to form panel data,totaling 6488.In the model,technology R&D investment and patent approvals are taken as explanatory variables,and tax reduction and fee reduction are taken as explanatory variables.On the basis of practical research,the paper summarizes the full text,proposes policy enlightenment,and looks forward to the future development trend,research methods and research data changes.The main conclusions are as follows:First,tax reduction and fee reduction are negatively related to technological innovation input and technological innovation output of enterprises,with a significant level of 1%and 5%respectively.Secondly,there is a heterogeneous relationship between tax and fee reduction and technological innovation of enterprises.Under the conditions of different taxes,different marketization degrees,different property rights of enterprises and different economic regions,there is a negative correlation.Specifically,in terms of technology R&D investment,VAT plays a greater role in regulation;In terms of the nature of property rights and the number of patents granted,private enterprises have a higher degree of negative correlation;In terms of the degree of marketization,the higher the degree of marketization,the more obvious the negative correlation.In terms of regional nature,the central and western regions are more affected than the number of patents. |
