财税与公共管理学院知识库

在数字化经济高速发展的当下，数字文化企业作为促进产业升级发展的中介力量，其技术创新的提升对推动数字文化产业技术创新整体发展，乃至文化领域和经济社会高质量发展具有战略性的意义。企业所得税激励作为推动数字文化企业技术创新发展的有效手段之一，能够作用于企业技术创新的不同环节，但目前我国数字文化企业技术创新效率和能力与发达国家相比还有较大差距，且由于资源禀赋的不同，使得企业所得税激励对数字文化企业技术创新的影响又具有差异性。因此，如何有效发挥企业所得税激励对数字文化企业技术创新促进作用，成为理论与实践中亟待解决的重要问题。

本文采取理论和实证分析相结合的方法，研究企业所得税激励对数字文化企业技术创新的影响。首先，梳理国内外学者研究成果，阐述本研究所需基本概念和理论依据；其次，深入剖析企业所得税激励对数字文化企业技术创新的影响机理，构建研究理论框架，并据此提出三个研究假设；最后，选取2017-2022年93家数字文化企业作为研究样本，根据本文研究假设构建多元回归模型实证分析企业所得税激励对数字文化企业技术创新的影响，并从异质性角度破题扩充再次分析企业所得税激励对不同股权性质和地区的数字文化企业技术创新的影响效果。

研究结果显示：（1）企业所得税激励对数字文化企业技术创新具有正向激励效应。这意味着企业所得税激励可以在一定程度上降低企业技术创新成本、分散创新风险和盘活企业融资渠道，促使企业增加技术创新投入，以此有效提升数字文化企业技术创新水平；（2）企业所得税激励对不同股权性质数字文化企业的激励效果具有显著差异，即对非国有数字文化企业技术创新的激励效应强于国有企业。这说明非国有数字文化企业更注重于对该措施的使用，而国有企业主要是依靠共有资金，资金较为充足，融资渠道也相对宽广，对该措施的重视度相对较低，因而激励效应相对较弱；（3）企业所得税的激励对不同地区数字文化企业技术创新产生不同的激励效果，即对于东部地区数字文化企业技术创新的激励作用优于中西部地区，而中部地区又优于西部地区。这表明由于中西部的资源相较于东部地区比较落后，尤其是西部地区对企业技术创新的依赖度较低，所以企业所得税对中西部企业技术创新的激励效果有限。基于以上结论，本文提出以下建议：（1）加大数字文化企业所得税激励力度；（2）拓宽数字文化企业所得税激励涵盖范围；（3）实施差异化数字文化企业所得税激励措施。

 With the rapid development of the digital economy, as an intermediary force to promote industrial upgrading and development, the improvement of technological innovation of digital cultural enterprises is of strategic significance to promote the overall development of technological innovation in the digital cultural industry, and even the high-quality development of the cultural field and the economy and society. As one of the effective means to promote the technological innovation and development of digital cultural enterprises, enterprise income tax incentives can act on different aspects of enterprise technological innovation, but at present, there is still a large gap between the technological innovation efficiency and ability of digital cultural enterprises in China and developed countries, and due to the different resource endowments, the impact of enterprise income tax incentives on the technological innovation of digital cultural enterprises is different. Therefore, how to effectively play the role of enterprise income tax incentives in promoting the technological innovation of digital cultural enterprises has become an urgent problem to be solved in the academic circles.

This article adopts a combination of theoretical and empirical analysis to study the impact of corporate income tax incentives on technological innovation in digital culture enterprises. Firstly, the research results of scholars at home and abroad were reviewed, and the basic concepts and theoretical basis required for this research were expounded. Secondly, the influence mechanism of corporate income tax incentives on the technological innovation of digital culture enterprises is analyzed, and the theoretical framework of research is constructed, and three research hypotheses are put forward. Finally, 93 digital cultural enterprises from 2017 to 2022 were selected as research samples, and multiple regression models were constructed based on the research hypothesis of this paper to empirically analyze the impact of corporate income tax incentives on the technological innovation of digital cultural enterprises.

The findings demonstration: (1) Enterprise income tax incentives have a positive incentive effect on the technological innovation of digital culture enterprises. This means that the enterprise income tax incentive can reduce the cost of enterprise technological innovation to a certain extent, disperse the innovation risk and revitalize the financing channels of enterprises, and encourage enterprises to increase investment in technological innovation, so as to effectively improve the technological innovation level of digital culture enterprises. (2) There are significant differences in the incentive effect of enterprise income tax incentives on digital cultural enterprises with different equity properties, that is, the incentive effect on technological innovation of non-state-owned digital cultural enterprises is stronger than that of state-owned enterprises. This indicates that non-state-owned digital cultural enterprises pay more attention to the use of this measure, while state-owned enterprises mainly rely on common funds, with sufficient funds and relatively wide financing channels, and pay relatively little attention to this measure, so the incentive effect is relatively weak. (3) The incentive of enterprise income tax has different incentive effects on the technological innovation of digital cultural enterprises in different regions, that is, the incentive effect on the technological innovation of digital cultural enterprises in the eastern region is better than that of the central and western regions, and the central region is better than that of the western region. This shows that the incentive effect of enterprise income tax on technological innovation of enterprises in the central and western regions is limited because the resources in the central and western regions are relatively backward compared with those in the eastern regions, especially the dependence of the western regions on enterprise technological innovation is low. Based on the above conclusions, this paper puts forward the following suggestions: (1) increase the incentive of enterprise income tax; (2)broadening the scope of corporate income tax incentives; (3) Implement differentiated corporate income tax incentives.