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中文摘要：
借鉴C-D函数形式的创新产出函数并利用2003-2012年全国省级面板数据,构建税收安排与区域创新产出关系的实证模型,通过对经验数据回归发现：宏观税负更重的地区反而创新产出更多,尤其是在东部和西部地区。表明与税收对企业创新产出的负向激励相比,税负更多地是通过政府对创新基础设施的投入来发挥对区域创新产出的正向效应。此外,有较高的营业税比重和较低的增值税比重的地区往往区域创新产出较高,表明这些地区为科技创新活动提高配套服务的企业较多,形成了较为完善的创新产业链,因而有更高的创新产出。
英文摘要：
The paper using the innovation output function in the form of C-D function and use the provincial panel datafrom 2003 to 2012 in China to build an empirical model of the relationship between tax arrangement and regionalinnovation output. Study Shows that heavier macro tax burden is correlated with more regional innovation output,especially in eastern and western areas. Compared to the tax＇ s disincentive effect on enterprises＇ innovation output,macro tax burden exert more positive effect on innovation through the government＇ s input in innovation infrastructure. Inaddition, an area with higher proportion of business tax and low proportion of value added tax has a higher regionalinnovation output, means these areas have more funs that supply services for science and technology innovationactivities, which formed a relatively perfect industrial chain of innovation, and therefore has a higher innovation output.
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