中文摘要：

将国家创新系统分解为知识生产和知识转化两个阶段,利用25国1996~2009年的面板数据,分析了税收对知识生产、知识转化和国家创新效率的影响。研究发现：样本考察期内,中国的知识生产效率很低,而知识转化效率较高,知识生产的低效率导致了国家创新效率处于较低水平;中国的知识生产效率、知识转化效率、国家创新效率以及创新全要素生产率均呈下降的趋势,技术退步是其主要原因。另外,企业、高等院校和科研机构的创新活动均显著促进了创新效率,这三者在国家创新体系建设中达到了有效的创新协同;宏观税率能对知识生产和国家创新效率产生拉弗效应,而企业税赋则对知识转化效率产生了拉弗效应。

英文摘要：

The paper decomposed the national innovation system into two phrases, which is knowledge production and knowledge conversion, then analyzes the impact of taxation on the knowledge production efficiency, knowledge conversion efficiency and national innovation efficiency by using panel data of 25 countries from 1996-2009. The main findings include： During sample period, China＇s knowledge production efficiency is very low but knowledge conversion efficiency is high, and the low knowledge production efficiency has led to the China＇s national innovation efficiency at a low level. China＇s knowledge production efficiency, knowledge conversion ef- ficiency, national innovation efficiency and innovation total factor productivity are declining during sample period, all of them are mostly caused by technical regression. The innovation activities of enterprises, universities and research institutions had significant and sustained effect on promoting national innovation efficiency, so their synergetic innovation are effective; A country＇s macro tax rate had Laffer effect on the knowledge production efficiency and national innovation efficiency , and tax burden of enterprises has same effect on knowledge conversion efficiency.